Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
---|---|---|---|---|---|---|---|
1 | Matched |
Synopsis
(WP_15062_2025_SYNOPSIS_FileA_2.pdf) |
Synopsis | 1-6 | 1 - 6 | Failed | Process |
2 | Matched |
List of dates and events
(WP_15062_2025_LISTS_OF_DATES_AND_EVENTS_FileA_3.pdf) |
List of Dates and Events | 7 | 7 | Failed | Process |
3 | Matched |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India.
(WP_15062_2025_MEMORANDUM_OF_WP_FileA_4.pdf) |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India. | 8-59 | 8 - 59 | Failed | Process |
4 | Matched |
Verifying Affidavit
(WP_15062_2025_VERIFICATION_AFFIDAVIOT_FileA_5.pdf) |
Verifying Affidavit | 60-61 | 60 - 61 | Failed | Process |
5 | Matched |
Annexure-A: Copy of the Order in Appeal No. 198/2023-24/ADC-Ally/GST dated 07.09.2023
(WP_15062_2025_ANNEXURE_A_FileA_6.pdf) |
Order in Appeal (Annexure) | 62-71 | 62 - 71 | Failed | Process |
6 | Matched |
Annexure-B: Copy of the certificate of incorporation
(WP_15062_2025_ANNEXURE_B_FileA_7.pdf) |
Certificate of Incorporation (Annexure) | 72 | 72 | Failed | Process |
7 | Matched |
Annexure-C: Copy of the GST registration Certificate
(WP_15062_2025_ANNEXURE_C_FileA_8.pdf) |
GST Registration Certificate (Annexure) | 73-75 | 73 - 75 | Failed | Process |
8 | Matched |
Annexure-D: Copy of the e-BRC towards realization of 17151 Euros along with concerned invoice acknowledged dated 07.04.2021
(WP_15062_2025_ANNEXURE_D_FileA_9.pdf) |
Bank Realisation Certificate (Annexure) | 76-77 | 76 - 77 | Failed | Process |
9 | Matched |
Annexure-D 1: Copy of the e-BRC towards realization of 13800 Euros along with concerned invoice acknowledged dated 07.04.2021
(WP_15062_2025_ANNEXURE_D1_FileA_10.pdf) |
e-BRC (Annexure) | 78-79 | 78 - 79 | Failed | Process |
10 | Matched |
Annexure-E: Copy of the e-invoice dated 30.03.2021 raised against LastPass, Ireland
(WP_15062_2025_ANNEXURE_E_FileA_11.pdf) |
E-invoice (Annexure) | 80 | 80 | Failed | Process |
12 | Matched |
Annexure-F: Copy of the refund application vide ARN No. AA290323000340Y dated 01.03.2023
(WP_15062_2025_ANNEXURE_F_FileA_12.pdf) |
Refund Application (Annexure-F) | 82-84 | 81 - 83 | Failed | Process |
13 | Matched |
Annexure-G: Copy of the SCN dated 17.03.2023
(WP_15062_2025_ANNEXURE_G_FileA_13.pdf) |
Show Cause Notice (Annexure) | 85-86 | 84 - 85 | Failed | Process |
14 | Matched |
Annexure-H: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 30.03.2023
(WP_15062_2025_ANNEXURE_H_FileA_14.pdf) |
Reply to Show Cause Notice (Annexure) | 87-98 | 86 - 97 | Failed | Process |
15 | Matched |
Annexure-J: Copy of the Impugned refund rejection order bearing No. 03-CT/2023-24 dated 21.04.2023
(WP_15062_2025_ANNEXURE_J_FileA_15.pdf) |
Impugned Refund Rejection Order | 99-103 | 98 - 102 | Failed | Process |
16 | Matched |
Annexure-K: Copy of the Appeal filed in Form APL-01
(WP_15062_2025_ANNEXURE_K_FileA_16.pdf) |
Appeal (Form APL-01) | 104-131 | 103 - 130 | Failed | Process |
17 | Matched |
Vakalathnama
(WP_15062_2025_VAKALATH_FileA_17.pdf) |
Vakalathnama | 132-134 | 131 - 133 | Failed | Process |
18 | Matched |
Copy of the Power of Attorney/ Board Resolution
(WP_15062_2025_COPY_APPLICATION_POA_FileA_18.pdf) |
Board Resolution | 135 | 134 | Failed | Process |
19 | Matched |
Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India
(WP_15062_2025_IA_US_151_FileA_19.pdf) |
Interlocutory Application (Under Section 151 CPC) | 136-138 | 135 - 138 | Failed | Process |
20 | Matched |
Verifying Affidavit
(WP_15062_2025_VERIFICATION_AFFIDAVIT_1_FileA_20.pdf) |
Verifying Affidavit | 139-140 | 139 - 140 | Failed | Process |
21 | Matched |
Examiner's Report verifying compliance with Writ Petition Rules
(WP_15062_2025_CHECK_SLIP_FileA_24.pdf) |
Examiner's Report | N/A | 141 - 146 | Failed | Process |
22 | Matched |
Check List for Writ Petition
(WP_15062_2025_COPY_APPLICATION_AW_CHECK_LIST_FileA_25.pdf) |
Check List | N/A | 147 - 155 | Failed | Process |
23 | Matched |
Memo for Listing
(WP_15062_2025_MEMO_FOR_LISTING_FileA_22.pdf) |
Memo for Listing | N/A | 156 | Failed | Process |
24 | Matched |
Order Sheet (Office Note) dated 22.05.2025 and 06.06.2025
(WP_15062_2025_OFFICE_NOTES_FileA_23.pdf) |
Order Sheet | N/A | 157 - 160 | Failed | Process |
25 | Matched |
Presentation Form for filing the Writ Petition
(WP_15062_2025_PRESENTATION_FORMS_FileA_21.pdf) |
Presentation Form | N/A | 161 - 162 | Failed | Process |
Quash the impugned Order in Appeal No. 198/2023-24/ADC-Ally/GST dated 07.09.2023 and the Refund Rejection Order No. 03-CT/2023-24 dated 21.04.2023, and direct the Respondents to grant refund of Rs. 2,33,90,862 with applicable interest.
To seek quashing of the orders denying refund of IGST paid on sales and marketing support services provided to foreign affiliates, on the ground that such services qualify as export of services and are zero-rated under the IGST Act.
Challenge to the rejection of IGST refund claim on alleged export of services, with dispute over classification as intermediary services under GST law.
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