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Task #4c2111b0-8e6b-49cf-8a1a-6ddb7ced55e0

File Verification & Index Check

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

Case Cover Sheet

Case Details
Case Title
M/s GoTo Technologies India Pvt. Ltd. v. Additional Commissioner of GST, Appeals-II & Ors.
Case Number
WP No. 15062/2025 (T-RES)
Court
High Court of Karnataka
Bench
Hon'ble Mr. Justice B.M. Shyam Prasad
Filed Date
2025-04-24
Registration Date
2025-04-25
Status
Pending
Type
Writ Petition (Tax - Residuary)
Parties
Petitioner(s)
M/s GoTo Technologies India Pvt. Ltd.
Respondent(s)
Additional Commissioner of GST, Appeals-II, Bengaluru, Deputy Commissioner of Central Tax, North Division-1, Bengaluru
Counsel
  • Petitioner: Petitioner's Advocates (as per Vakalathnama; names not specified in record)
  • Respondent: Standing Counsel for GST Department (names not specified in record)
Categorization
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Scope & Prayer
Main Prayer
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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.

Scope / Purpose
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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.

Preamble
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Challenge to the rejection of IGST refund claim on alleged export of services, with dispute over classification as intermediary services under GST law.

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