GST Order Must Contain Independent Reasoning and Not Merely Replicate Show Cause Notice: Bombay High Court

The Bombay High Court recently set aside a ₹705.79 crore GST demand raised against the Petitioner for the financial year 2020–21. The dispute centered on whether the services provided by the Petitioner to overseas clients qualify as intermediary services under the Integrated Goods and Services Tax Act, 2017 (IGST Act), thereby making them taxable within India. The Petitioner contested that the services constituted export of services and thus should be…