| Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
|---|---|---|---|---|---|---|---|
| 1 | Matched |
Synopsis
(WP_15149_2025_SYNOPSIS_FileA_2.pdf) |
Synopsis | 1-6 | 1 - 6 | Processed | |
| 2 | Matched |
List of dates and events
(WP_15149_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_15149_2025_MEMORANDUM_OF_WP_FileA_4.pdf) |
Memorandum of Writ Petition | 8-60 | 8 - 60 | Processed | |
| 4 | Matched |
Verifying Affidavit
(WP_15149_2025_AFFIDAVIT_VERIFYING_FileA_5.pdf) |
Verifying Affidavit | 61-62 | 61 - 62 | Processed | |
| 5 | Matched |
Annexure-A: Copy of the Order in Appeal No. 05/2024-25/JC-AII/GST dated 24.06.2024
(WP_15149_2025_ANNEXURE_A_FileA_6.pdf) |
Order in Appeal (Annexure) | 63-72 | 63 - 72 | Processed | |
| 6 | Matched |
Annexure-B: Copy of the certificate of incorporation
(WP_15149_2025_ANNEXURE_B_FileA_7.pdf) |
Certificate of Incorporation (Annexure) | 73 | 73 | Processed | |
| 7 | Matched |
Annexure-C: Copy of the GST registration Certificate
(WP_15149_2025_ANNEXURE_C_FileA_8.pdf) |
GST Registration Certificate (Annexure) | 74-76 | 74 - 76 | Processed | |
| 8 | Matched |
Annexure-D: Copy of the e-BRCs dated 17.02.2023
(WP_15149_2025_ANNEXURE_D_FileA_9.pdf) |
Statement of Bank Realisation (e-BRC) | 77 | 77 | Processed | |
| 9 | Matched |
Annexure-D1: Copy of the e-BRCs dated 23.05.2023
(WP_15149_2025_ANNEXURE_D_1_FileA_10.pdf) |
Statement of Bank Realisation (Annexure) | 78 | 78 | Processed | |
| 10 | Matched |
Annexure-E: Copy of the e-invoice dated 02.08.2021 acknowledged on 03.08.2021 raised against LMI Ireland
(WP_15149_2025_ANNEXURE_E_FileA_11.pdf) |
Tax Invoice (Annexure) | 79 | 79 | Processed | |
| 11 | Matched |
Annexure-E1: Copy of the e-invoice dated 02-08-2021 acknowledged on 03-08-2021 raised against LastPass Ireland
(WP_15149_2025_ANNEXURE_E_1_FileA_12.pdf) |
Annexure-E1: e-invoice | 80 | 80 | Processed | |
| 12 | Matched |
Annexure-F: Copy of the refund application vide ARN No. AA29072308199G6 dated 31-07-2023
(WP_15149_2025_ANNEXURE_F_FileA_13.pdf) |
Refund Application (Annexure-F) | 81-83 | 81 - 83 | Processed | |
| 13 | Matched |
Annexure-G: Copy of the SCN dated 03.08.2023
(WP_15149_2025_ANNEXURE_G_FileA_14.pdf) |
Show Cause Notice (Annexure) | 84-85 | 84 - 85 | Processed | |
| 14 | Matched |
Annexure-H: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 09.08.2023
(WP_15149_2025_ANNEXURE_H_FileA_15.pdf) |
Reply to Show Cause Notice | 86-92 | 86 - 92 | Processed | |
| 15 | Matched |
Annexure-J: Copy of the Impugned refund rejection order bearing No. 79-CT/2023-24 dated 12.09.2023
(WP_15149_2025_ANNEXURE_J_FileA_16.pdf) |
Impugned Refund Rejection Order (Annexure) | 93-108 | 93 - 108 | Processed | |
| 16 | Matched |
Annexure-K: Copy of the Appeal dated 01.12.2023 filed in Form APL-01
(WP_15149_2025_ANNEXURE_K_FileA_17.pdf) |
Appeal (Form APL-01) | 109-135 | 109 - 135 | Processed | |
| 17 | Matched |
Vakalathnama
(WP_15149_2025_VAKALATH_NAMA_FileA_18.pdf) |
Vakalatnama | 136-138 | 136 - 138 | Processed | |
| 18 | Matched |
Copy of the Power of Attorney/ Board Resolution
(WP_15149_2025_BOARD_RESOLUTION_COPY_OF_POA_FileA_19.pdf) |
Board Resolution | 139 | 139 | 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_15149_2025_PRESENTATION_FORMS_FileA_23.pdf) |
Interlocutory Application (Sec. 151 CPC) | 140-142 | 140 - 141 | Processed | |
| 20 | Matched |
Verifying Affidavit
(WP_15149_2025_AFFIDAVIT_FileA_21.pdf) |
Verifying Affidavit | 143-144 | 142 - 143 | Processed | |
| 21 | Matched |
Interlocutory Application under Section 151 of CPC read with Article 226 seeking leave to dispense with production of the original order
(WP_15149_2025_IA_US_151_OF_THE_CODE_OF_CIVIL_PROCEDURE_FileA_20.pdf) |
Interlocutory Application | N/A | 144 - 147 | Processed | |
| 22 | Matched |
Examiner’s Report (Scrutiny Check) for Writ Petition filing
(WP_15149_2025_CHECK_SLIP_FileA_26.pdf) |
Examiner’s Report | N/A | 148 - 151 | Processed | |
| 23 | Matched |
Check List (Writ Petition) for compliance
(WP_15149_2025_COPY_APPLICATION_CHECK_LIST_FileA_24.pdf) |
Check List (Writ Petition) | N/A | 152 - 160 | Processed | |
| 24 | Matched |
Memo for Listing
(WP_15149_2025_MEMO_FOR_POSTING_FileA_22.pdf) |
Memo for Listing | N/A | 161 - 162 | Processed | |
| 25 | Matched |
Office Notes and Order Sheet (Court record tracking compliance with objections)
(WP_15149_2025_OFFICE_NOTES_FileA_25.pdf) |
Order Sheet / Office Notes | N/A | 163 - 166 | 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. 05/2024-25/J.C-AII/GST dated 24.06.2024 enclosed at Annexure-A passed by the Respondent No.1 as being passed without appreciating the facts and circumstances and the legal position; (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 order(s), directions, writ(s) or any other relief as this Hon'ble Court deems fit and proper in the facts and circumstance of the case in the interest of justice.
To determine whether the petitioner's services qualify as export of services under GST law, and whether the petitioner is entitled to refund of IGST paid, together with interest.
Challenge to the rejection of refund claim under IGST/CGST Acts on the ground that marketing and sales support services provided to overseas group entities were classified as 'intermediary services' with place of supply in India, thereby denying export status and refund.
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