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