| Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
|---|---|---|---|---|---|---|---|
| 1 | Matched |
Synopsis
(WP_15464_2025_SYNOPSIS_FileA_2.pdf) |
Synopsis | 1-6 | 1 - 6 | Processed | |
| 2 | Matched |
List of dates and events
(WP_15464_2025_LISTS_OF_DATES_AND_EVENTS_FileA_3.pdf) |
List of Dates and Events | 7 | 7 | Processed | |
| 3 | Matched |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India
(WP_15464_2025_MEMORANDUM_OF_WP_FileA_4.pdf) |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India | 8-62 | 8 - 62 | Processed | |
| 4 | Matched |
Verifying Affidavit
(WP_15464_2025_AFFIDAVIT_VERIFYING_FileA_5.pdf) |
Verifying Affidavit | 63-64 | 63 - 64 | Processed | |
| 5 | Matched |
Annexure-A: Copy of the Order in Appeal No. 53/2022-2023/JC-AII/GST dated 27.05.2022
(WP_15464_2025_ANNEXURE_A_FileA_6.pdf) |
Order in Appeal (Annexure) | 65-73 | 65 - 73 | Processed | |
| 6 | Matched |
Annexure-B: Copy of the certificate of incorporation
(WP_15464_2025_ANNEXURE_B_FileA_7.pdf) |
Certificate of Incorporation (Annexure) | 74 | 74 | Processed | |
| 7 | Matched |
Annexure-C: Copy of the GST registration Certificate
(WP_15464_2025_ANNEXURE_C_FileA_8.pdf) |
GST Registration Certificate (Annexure) | 75-77 | 75 - 77 | Processed | |
| 8 | Matched |
Annexure-D: Copy of agreement dated 01.02.2017
(WP_15464_2025_ANNEXURE_D_FileA_9.pdf) |
Agreement (Annexure) | 78-82 | 78 - 82 | Processed | |
| 9 | Matched |
Typed Copy of Annexure-D
(WP_15464_2025_ANNEXURE_TYPED_COPY_D_FileA_10.pdf) |
Typed Copy of Annexure-D (Service Agreement) | 83-88 | 83 - 88 | Processed | |
| 10 | Matched |
Annexure-D 1: Copy of the amended agreement dated 21.06.2023
(WP_15464_2025_ANNEXURE_D1_FileA_11.pdf) |
Amended Agreement (Annexure) | 89-90 | 89 - 90 | Processed | |
| 11 | Matched |
Annexure-E: Sample copies of the e-BRCs dated 01.03.2020
(WP_15464_2025_ANNEXURE_E_FileA_12.pdf) |
Statement of Bank Realisation (Annexure) | 91-92 | 91 - 92 | Processed | |
| 12 | Matched |
Annexure-F: Copy of the invoice bearing No. GGIN1920-ICR37 dated 02.01.2020
(WP_15464_2025_ANNEXURE_F_FileA_13.pdf) |
Invoice (Annexure-F) | 93-94 | 93 - 94 | Processed | |
| 13 | Matched |
Annexure-F 1: Copy of the invoice bearing No. GGIN1920-ICR38 dated 02.01.2020
(WP_15464_2025_ANNEXURE_F1_FileA_14.pdf) |
Invoice (Annexure-F1) | 95 | 95 | Processed | |
| 14 | Matched |
Annexure-G: Copy of Annexure B along with GSTR-2A and declaration
(WP_15464_2025_ANNEXURE_G_FileA_15.pdf) |
Annexure-G | 96-113 | 96 - 114 | Processed | |
| 15 | Matched |
Annexure-H: Copy of the refund application vide ARN No. AA291120022746H dated 10.11.2020
(WP_15464_2025_ANNEXURE_H_FileA_16.pdf) |
Refund Application (Annexure) | 114-116 | 115 - 117 | Processed | |
| 16 | Matched |
Annexure-J: Copy of the acknowledgement No. ZSZ911200293745 dated 25.11.2020
(WP_15464_2025_ANNEXURE_J_FileA_17.pdf) |
Acknowledgement (Annexure) | 117 | 118 | Processed | |
| 17 | Matched |
Annexure-K: Copy of the SCN dated 08.12.2020
(WP_15464_2025_ANNEXURE_K_FileA_18.pdf) |
Show Cause Notice | 118-120 | 119 - 121 | Processed | |
| 18 | Matched |
Annexure-L: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 22.12.2020
(WP_15464_2025_ANNEXURE_L_FileA_19.pdf) |
Reply to Show Cause Notice (Annexure) | 121-138 | 122 - 139 | Processed | |
| 19 | Matched |
Annexure-M: Copy of the Impugned refund rejection order bearing No. 80-CT/2020-21 dated 05.01.2020
(WP_15464_2025_ANNEXURE_M_FileA_20.pdf) |
Impugned refund rejection order (Annexure) | 139-153 | 140 - 154 | Processed | |
| 20 | Matched |
Annexure-N: Copy of the Appeal filed in Form APL-01
(WP_15464_2025_ANNEXURE_N_FileA_21.pdf) |
Appeal (Form GST APL-01) | 154-176 | 155 - 177 | Processed | |
| 21 | Matched |
Vakalathnama
(WP_15464_2025_VAKALATH_NAMA_FileA_22.pdf) |
Vakalatnama | 177-179 | 178 - 180 | Processed | |
| 22 | Matched |
Copy of the Power of Attorney/ Board Resolution
(WP_15464_2025_BOARD_RESOLUTION_FileA_23.pdf) |
Board Resolution | 180 | 181 | Processed | |
| 23 | Matched |
Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India
(WP_15464_2025_IA_US_151_OF_CPC_FileA_24.pdf) |
Interlocutory Application under Section 151 of CPC | 181-183 | 182 - 185 | Processed | |
| 24 | Matched |
Verifying Affidavit
(WP_15464_2025_AFFIDAVIT_FileA_27.pdf) |
Verifying Affidavit | 184-185 | 186 - 187 | Processed | |
| 25 | Matched |
Examiner's Report (Check Slip) verifying procedural compliance
(WP_15464_2025_CHECK_SLIP_FileA_29.pdf) |
Examiner's Report (Check Slip) | N/A | 188 - 192 | Processed | |
| 26 | Matched |
Check List (Writ Petition)
(WP_15464_2025_COPY_APPLICATION_CHECK_LIST_FileA_26.pdf) |
Check List (Writ Petition) | N/A | 193 - 201 | Processed | |
| 27 | Matched |
Order Sheet disposing of I.A.1/2025 dated 05.06.2025
(WP_15464_2025_OFFICE_NOTES_FileA_28.pdf) |
Order Sheet (Interim Order) | N/A | 202 - 204 | Processed | |
| 28 | Matched |
Presentation Form for Writ Petition
(WP_15464_2025_PRESENTATION_FORMS_FileA_25.pdf) |
Presentation Form | N/A | 205 | Processed |
In view of the above facts and circumstances, the Petitioner respectfully prays that this Hon'ble Court be pleased to: (a) To issue order(s), directions, writ(s) in the nature of Certiorari or any other writ quashing the Impugned Order in Appeal No. 53/2022-2023/JC-AII/GST dated 27.05.2022 issued by the Respondent No.1 enclosed at Annexure-A as being issued without jurisdiction and in violation of principles of natural justice; (b) To issue order(s), directions, writ(s) in the nature of mandamus or any other writ holding that the services provided by the Petitioner are covered under Section 13(2) of the IGST by virtue of the same not being covered under Section 13(3) to Section 13(13) of the IGST Act and consequently qualify as export of services; (c) To issue order(s), directions, writ(s) in the nature of mandamus or any other writ holding that the Petitioner is entitled to refund along with interest as per Section 56 of the CGST Act; (d) To issue orders(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.
To seek quashing of the impugned appellate order denying refund, declaration of export status for the services, and consequential refund with interest.
Challenge to the classification of sales and marketing support services as 'intermediary services' under GST law, denial of refund of IGST paid on export of services, and claim for interest on delayed refund.
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