Case of KEI Industries Limited vs Union of India, HC Delhi Judgement Dated 22nd May 2025. High Court has quashed IGST demand on non-cross charged expenses. It overturned a tax demand on expenses not cross-charged by the petitioner to its other entities. Following Circular No. 199/11/2023-GST and its own ruling that cancelled a secondment demand, the court clarified that un-invoiced services can be valued at ‘zero’ when full tax credit is available.