Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi Ms. Charu Trivedi, Advs v. ASSISTANT COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE

W.P.(C) 7191/2025 & connected matters Page 1 of 7 $~4 to 7 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 7191/2025 M/S. AMAZON DATA SERVICES INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Ms. Charanaya Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Agrim Arora, Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi & Ms. Charu Trivedi, Advs. versus ASSISTANT COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE ....Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv. 5 WITH + W.P.(C) 7196/2025 M/S. AMAZON DATA SERVICES INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Ms. Charanaya Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Agrim Arora, Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi & Ms. Charu Trivedi, Advs. versus JOINT COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE ...Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv. 6 WITH + W.P.(C) 7235/2025 M/S. AMAZON DATA SERVICES INDIA PRIVATE This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:19 W.P.(C) 7191/2025 & connected matters Page 2 of 7 LIMITED .....Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Ms. Charanaya Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Agrim Arora, Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi & Ms. Charu Trivedi, Advs. versus DEPUTY COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE ...Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv. 7 AND + W.P.(C) 7281/2025 M/S. AMAZON DATA SERVICES INDIA PRIVATE LIMITED .....Petitioner Through: Mr. Balbir Singh, Sr. Adv. with Ms. Charanaya Lakshmi Kumaran, Mr. Yogendra Aldak, Mr. Karan Sachdev, Mr. Agrim Arora, Mr. Kunal Arora, Mr. Kunal Kapoor, Mr. Yatharth Tripathi & Ms. Charu Trivedi, Advs. versus DEPUTY COMMISSIONER OF CGST, DIVISION NEHRU PLACE, DELHI EAST COMMISSIONERATE .....Respondent Through: Mr. Sanjay Kumar Chaddha, Sr. Adv. with Mr. Hemant Kumar, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 29.05.2025 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:19 W.P.(C) 7191/2025 & connected matters Page 3 of 7 1. This hearing has been done through hybrid mode. 2. The Petitioner in the present writ petitions– M/s Amazon Data Services India Private Limited has filed these petitions primarily challenging the four impugned orders-in-appeal (hereinafter, ‘the impugned orders’). The details of the periods giving rise to the said proceedings, the relevant show cause notices, the consequent Orders-in-Original and the subsequent impugned orders passed by the Appellate Authority are set out in the chart below: SUMMARY OF REFUND PROCEEDINGS S. No Period SCN date Order in original Order passed by Appellate Authority I. Writ Petition No. 7235/2025 (Aug 2019 to March 2020) [Item 69] 1. August, 2019 31.10.2020 05.03.2021 (@ Annexure P2, Writ Petition No. 7235/2025)   31.08.2022 (@ Annexure P1, Writ Petition No. 7235/2025) 2. Sept, 2019 31.10.2020 05.03.2021 (@ Annexure P3, Writ Petition No. 7235/2025) 3. Oct-Dec’19 06.05.2021 30.05.2021 (@ Annexure P4, Writ Petition No. 7235/2025) 4. Jan-Mar’20 06.05.2021 30.05.2021 (@ Annexure P5, Writ Petition No. 7235/2025) 5. Apr-June’20 06.05.2021 05.03.2021 (@ Annexure P6, Writ Petition No. 7235/2025) 6. July-Sept’20 17.05.2021 04.06.2021 (@ Annexure P7, Writ Petition No. 7235/2025) II. Writ Petition No. 7281/2025 (Oct 2020 to March 2021) [Item 81] 7. Oct-Dec’20 06.09.2021 30.11.2022 (@ Annexure P2, Writ Petition No. 7235/2025) 29.01.2024 (@ Annexure P1, Writ Petition No. 7281/2025) 8. Jan-March’21 06.09.2021 02.12.2022 (@ Annexure P3, Writ Petition No. 7235/2025) III. Writ Petition No. 7196/2025 (Apr 2021 to Sept 2021) [Item 54] 9. April -Sept’21 11.04.2023 04.05.2023 (@ Annexure P2, Writ Petition No. 7196/2025) 15.02.2024 (@ Annexure P1, Writ This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:19 W.P.(C) 7191/2025 & connected matters Page 4 of 7 Petition No. 7196/2025) IV. Writ Petition No. 7191/2025 (Oct 2021 to March 2022) [Item 51] 10. October 2021-March 2022 04.07.2023 28.07.2023 (Annexure P2, Writ Petition No. 7196/2025) 25.07.2024 (Annexure P1, Writ Petition No. 7191/2025) 3. The short question that arises for consideration in these petitions is whether the services being rendered by the Petitioner would constitute exports or not. 4. In this regard, Mr. Balbir Singh, ld. Senior Counsel for Petitioner, on the last date of hearing had taken the Court through the Circular No. 232/26/2024-GST dated 10th September, 2024 wherein it is stated to have been clarified that supply of hosting data services provided by service providers located in India would constitute exports. 5. On the last date of hearing i.e., 26th May, 2025, notice was issued to the Respondent-Department in these matters and the ld. Counsel was requested to seek instructions. 6. Today, submissions have been heard on behalf of the parties. There is no doubt that there are various orders which have already been passed by the Appellate Authority itself, in favour of the Petitioner, holding identical services as constituting exports. 7. Mr. Chaddha, ld. Counsel confirms that these orders have not been challenged by the Respondent-Department and have thus attained finality. The said orders are attached with the present petitions and are dated 31st December, 2024 and 1st January, 2025. 8. It is further submitted on behalf of the Petitioners that certain Orders- This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:19 W.P.(C) 7191/2025 & connected matters Page 5 of 7 in-Original have also been passed by the Adjudicating Authority in favour of the Petitioner, dated 11th March, 2024 and 16th April, 2024, holding identical services to be constituting exports. These orders have also not been challenged in appeal and shall thus be considered while deciding the present petitions. 9. The details of the respective appeals leading to the Orders-in-Appeal dated 31st December, 2024 and 1st January, 2025are as under: This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:19 W.P.(C) 7191/2025 & connected matters Page 6 of 7 10. Mr. Singh, ld. Senior Counsel submits that in terms of these orders, refunds have also been issued to the Petitioner. 11. Considering this position, it is deemed appropriate that instead of entertaining the challenge in these writ petitions, the Appellate Authority shall reconsider the impugned orders once again in light of the Appellate Authority’s order dated 31st December, 2024 and 1st January, 2025 as also the Circular No. 232/26/2024-GST dated 10th September, 2024. Clearly, the impugned orders which are challenged before this Court were passed prior to the Orders-in-Appeal dated 31st December, 2024 and 1st January, 2025 which are relied upon by the Petitioners. 12. Therefore, the impugned Orders-in-Appeal are set aside. The matters are remanded to the Commissioner (Appeals) for reconsideration. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 22:20:19 W.P.(C) 7191/2025 & connected matters Page 7 of 7 13. The said appeals shall be adjudicated within a period of four months after giving an opportunity of personal hearing to the Appellants. 14. The petitions are allowed in the above terms and the same are disposed of. All pending applications, if any, are also disposed of. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 29, 2025 Rahul/ss