IN THE HIGH COURT OF PUNJAB AND HARYANA AT IDP Education India Private Limited Deputy Commissioner, Central Tax, CGST and others CORAM : HON’BLE MR. JUSTICE HON’BLE MS. JUSTICE LAPITA BANERJI Present : Mr. Kumar Harsh Vardhan, Advocate and Mr. Rana Gurtej Singh, Advocate, for the petitioner. Mr. Naman Jain, Senior Standing Counsel and Ms. Vaishali Jain, Advocate, for the respondent(CGST) DEEPAK SIBAL Learned counsel for the parties agree that the issue of fact law raised through this petition is covered in the petitioner’s favour judgment of this Court itself, i.e. CWP India and others 2. In the resulting in the quashing of the impugned order dated 30.08.2024 and the matter is remanded to the adjudicatory authority for processing the petitioner’s refund claim, along with applicable interest, with four weeks from the date of uploading of this judgment. April 07, 2026 vandana Whether speaking/reasoned : Whether reportable Sr. No.257 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP-4483 of 2025 Date of Decision : IDP Education India Private Limited Versus Deputy Commissioner, Central Tax, CGST and others HON’BLE MR. JUSTICE DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Kumar Harsh Vardhan, Advocate and Mr. Rana Gurtej Singh, Advocate, for the petitioner. Mr. Naman Jain, Senior Standing Counsel and Ms. Vaishali Jain, Advocate, for the respondent(CGST) *** DEEPAK SIBAL, J. (Oral) Learned counsel for the parties agree that the issue of fact law raised through this petition is covered in the petitioner’s favour judgment of this Court dated 09.12.2025 passed in the case of the petitioner CWP-19462-2022 ‘IDP Education India Pvt. Ltd. Vs. Union of India and others’. In the light of afore consensus, this petition is allowed resulting in the quashing of the impugned order dated 30.08.2024 and the matter is remanded to the adjudicatory authority for processing the petitioner’s refund claim, along with applicable interest, with four weeks from the date of uploading of this judgment. (DEEPAK SIBAL JUDGE (LAPITA BANERJI) JUDGE , 2026 ther speaking/reasoned : Yes/No Whether reportable : Yes/No IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 4483 of 2025 (O&M) Date of Decision : 07.04.2026 …Petitioner Deputy Commissioner, Central Tax, CGST and others …Respondents DEEPAK SIBAL HON’BLE MS. JUSTICE LAPITA BANERJI Mr. Kumar Harsh Vardhan, Advocate and Mr. Rana Gurtej Singh, Advocate, Mr. Naman Jain, Senior Standing Counsel and Learned counsel for the parties agree that the issue of fact and law raised through this petition is covered in the petitioner’s favour by a dated 09.12.2025 passed in the case of the petitioner IDP Education India Pvt. Ltd. Vs. Union of light of afore consensus, this petition is allowed resulting in the quashing of the impugned order dated 30.08.2024 and the matter is remanded to the adjudicatory authority for processing the petitioner’s refund claim, along with applicable interest, within a period of four weeks from the date of uploading of this judgment. DEEPAK SIBAL) JUDGE (LAPITA BANERJI) JUDGE VANDANA 2026.04.09 10:50 I attest to the accuracy and integrity of this document