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Task #240660ac-ac93-4269-8c2b-da83fd9fff52

File Verification & Index Check

Order Index Status File Description / Name File Type Original Pages Actual Pages Task Status Actions
1 Matched Synopsis
(WP_15506_2025_SYNOPSIS_FileA_2.pdf)
Synopsis 1-6 1 - 6 Processed
2 Matched List of dates and events
(WP_15506_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_15506_2025_MEMORANDUM_OF_WP_FileA_4.pdf)
Memorandum of Writ Petition 8-61 8 - 61 Processed
4 Matched Verifying Affidavit
(WP_15506_2025_VERIFICATION_AFFIDAVCIT_FileA_5.pdf)
Verifying Affidavit 62-63 62 - 63 Processed
5 Matched Annexure-A: Copy of the Order in Appeal No.197/2024-25/JC-AII/GST dated 17.01.2025 and signed on 31.01.2025
(WP_15506_2025_JUDGMENT_FileA_27.pdf)
Order in Appeal (Annexure) 64-71 64 - 71 Processed
6 Matched Annexure-B: Copy of the certificate of incorporation
(WP_15506_2025_ANNEXURE_B_FileA_7.pdf)
Certificate of Incorporation (Annexure) 72 72 Processed
7 Matched Annexure-C: Copy of the GST registration Certificate
(WP_15506_2025_ANNEXURE_C_FileA_8.pdf)
GST Registration Certificate (Annexure) 73-75 73 - 75 Processed
8 Matched Annexure-D: Copy of the e-BRCs dated 17.02.2023
(WP_15506_2025_ANNEXURE_D_FileA_9.pdf)
Electronic Bank Realisation Certificate (Annexure) 76 76 Processed
9 Matched Annexure-D 1: Copy of the e-BRCs dated 21.03.2024
(WP_15506_2025_ANNEXURE_D1_FileA_10.pdf)
E-BRC (Annexure-D1) 77 77 Processed
10 Matched Annexure-E: Copy of the e-invoice dated 02.04.2022 acknowledged on 30.04.2022 raised against GoTo Technologies Ireland Unlimited Company
(WP_15506_2025_ANNEXURE_E_FileA_11.pdf)
E-invoice (Annexure) 78 78 Processed
11 Matched Annexure-E 1: Copy of the e-invoice dated 02.04.2022 acknowledged on 30.04.2022 raised against LastPass Ireland
(WP_15506_2025_ANNEXURE_E1_FileA_12.pdf)
E-invoice (Annexure-E1) 79 79 Processed
12 Matched Annexure-F: Copy of the refund application vide ARN No. AA290324083746T dated 30.03.2024
(WP_15506_2025_ANNEXURE_F_FileA_13.pdf)
Refund Application (Annexure-F) 80-82 80 - 82 Processed
13 Matched Annexure-G: Copy of the Show Cause Notice dated 10.04.2024
(WP_15506_2025_ANNEXURE_G_FileA_14.pdf)
Show Cause Notice (Annexure) 83-84 83 - 84 Processed
14 Matched Annexure-H: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 16.04.2024
(WP_15506_2025_ANNEXURE_H_FileA_15.pdf)
Reply to Show Cause Notice (Annexure) 85-101 85 - 101 Processed
15 Matched Annexure-J: Copy of the Impugned refund rejection order bearing No. 05-CT/2024-25 dated 30.04.2024
(WP_15506_2025_ANNEXURE_J_FileA_16.pdf)
Impugned Order (Annexure) 102-120 102 - 120 Processed
16 Matched Annexure-K: Copy of the Appeal filed in Form APL-01
(WP_15506_2025_ANNEXURE_K_FileA_17.pdf)
Appeal in Form APL-01 (Annexure) 121-144 121 - 144 Processed
17 Matched Vakalathnama
(WP_15506_2025_VAKALATH_FileA_18.pdf)
Vakalatnama 145-147 145 - 147 Processed
18 Matched Copy of the Power of Attorney/ Board Resolution
(WP_15506_2025_COPY_APPLICATION_POA_FileA_19.pdf)
Board Resolution 148 148 Processed
19 Matched Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India
(WP_15506_2025_IA_FileA_20.pdf)
Interlocutory Application under section 151 of CPC, 1908 read with Article 226 of the Constitution 149-151 149 - 152 Processed
20 Matched Verifying Affidavit
(WP_15506_2025_VERIFICATION_AFFIDAVIT_1_FileA_21.pdf)
Affidavit Verifying Petition 152-153 153 - 154 Processed
21 Matched Examiner’s Report verifying compliance with Writ Proceedings Rules, 1977
(WP_15506_2025_CHECK_SLIP_FileA_26.pdf)
Examiner’s Report N/A 155 - 160 Processed
22 Matched Check List (Writ Petition)
(WP_15506_2025_COPY_APPLICATION_CHECK_SLIP_FileA_23.pdf)
Check List (Writ Petition) N/A 161 - 169 Processed
23 Matched Memo for Listing
(WP_15506_2025_MEMO_FOR_POSTING_FileA_24.pdf)
Memo for Listing N/A 170 Processed
24 Matched Office Note / Order Sheet dated 30.05.2025
(WP_15506_2025_OFFICE_NOTES_FileA_25.pdf)
Office Note / Order Sheet N/A 171 - 172 Processed
25 Matched Presentation Form for filing Writ Petition
(WP_15506_2025_PRESENTATION_FORMS_FileA_22.pdf)
Presentation Form N/A 173 - 174 Processed

Case Cover Sheet

Case Details
Case Title
M/s GoTo Technologies India Pvt. Ltd. v. Joint Commissioner of GST, Appeals-II & Ors.
Case Number
WP 15506/2025 (T-RES)
Court
High Court of Karnataka, Bengaluru
Bench
Hon’ble Mr. Justice B.M. Shyam Prasad
Filed Date
2025-04-25
Registration Date
2025-04-25
Status
Pending
Type
Writ Petition (Tax – Residuary)
Parties
Petitioner(s)
M/s GoTo Technologies India Pvt. Ltd. (formerly LogMeIn Systems India Pvt. Ltd. and GetGo Software Technologies India Pvt. Ltd.)
Respondent(s)
Joint Commissioner of GST, Appeals-II, Bengaluru, Assistant Commissioner of Central Taxes, North Division, Bengaluru, Union of India, Commissioner, CGST
Counsel
  • Petitioner: Advocate for the Petitioner (name not specified in record)
  • Respondent: Departmental Representative/Standing Counsel (name not specified in record)
Categorization
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Scope & Prayer
Main Prayer
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To issue order(s), directions, writ(s) in the nature of Certiorari or any other writ quashing the Impugned Order in Appeal No.197/2024-25/JC-AII/GST dated 17.01.2025 signed on 31.01.2025 passed by Respondent No.1 as being passed without appreciating the facts and circumstances and the legal positioning; to issue order(s), directions, writ(s) in the nature of mandamus holding that the services provided by the Petitioner are covered under Section 13(2) of the IGST Act and consequently qualify as export of services; to issue order(s), directions, writ(s) in the nature of mandamus holding that the Petitioner is entitled to refund along with interest as per Section 56 of the CGST Act.

Scope / Purpose
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To seek judicial review and set aside the impugned orders denying refund of IGST for exported services, and to demonstrate the Petitioner’s eligibility for zero-rated treatment under GST law.

Preamble
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Challenge to the classification of export marketing and IT support services as 'intermediary services' under GST law and denial of IGST refund.

Forum History
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Constitutional Provisions
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Statutory Provisions
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Case Law Cited
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Registrar Notes