| Order | Index Status | File Description / Name | File Type | Original Pages | Actual Pages | Task Status | Actions |
|---|---|---|---|---|---|---|---|
| 1 | Matched |
Synopsis
(WP_15869_2025_SYNOPSIS_FileA_2.pdf) |
Synopsis | 1 | 1 - 6 | Processed | |
| 2 | Matched |
List of dates and events
(WP_15869_2025_LISTS_OF_DATES_AND_EVENTS_FileA_3.pdf) |
List of Dates and Events | 7-8 | 7 - 8 | Processed | |
| 3 | Matched |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India
(WP_15869_2025_MEMORANDUM_OF_WP_FileA_4.pdf) |
Memorandum of Writ Petition under Article 226 and 227 of the Constitution of India | 9-63 | 9 - 62 | Processed | |
| 4 | Matched |
Verifying Affidavit
(WP_15869_2025_AFFIDAVIT_VERIFYING_FileA_5.pdf) |
Verifying Affidavit | 63-64 | 63 - 64 | Processed | |
| 5 | Matched |
Annexure-A: Copy of the Order in Appeal No. 10981/10/ADC-AII/GSTN/2021 dated 30.06.2021
(WP_15869_2025_ANNEXURE_A_FileA_6.pdf) |
Order in Appeal (Annexure-A) | 65-89 | 65 - 88 | Processed | |
| 6 | Matched |
Annexure-B: Copy of the certificate of incorporation
(WP_15869_2025_ANNEXURE_B_FileA_7.pdf) |
Certificate of Incorporation | 90 | 89 | Processed | |
| 7 | Matched |
Annexure-C: Copy of the GST registration Certificate
(WP_15869_2025_ANNEXURE_C_FileA_8.pdf) |
GST Registration Certificate (Annexure) | 91-93 | 90 - 92 | Processed | |
| 8 | Matched |
Annexure-D: Copy of agreement dated 01.02.2017
(WP_15869_2025_ANNEXURE_D_FileA_9.pdf) |
Annexure-D: Copy of agreement dated 01.02.2017 | 94-98 | 93 - 97 | Processed | |
| 9 | Matched |
Typed Copy of Annexure - D
(WP_15869_2025_ANNEXURE_TYPED_D_FileA_10.pdf) |
Service Agreement (Typed Copy of Annexure - D) | 99-104 | 98 - 103 | Processed | |
| 10 | Matched |
Annexure-D i: Copy of the amended agreement dated 21.06.2023
(WP_15869_2025_ANNEXURE_D1_FileA_11.pdf) |
Service Agreement Amendment (Annexure) | 105-106 | 104 - 105 | Processed | |
| 11 | Matched |
Annexure-E: Copy of the e-BRCs dated 12.12.2019
(WP_15869_2025_ANNEXURE_E_FileA_12.pdf) |
e-BRC (Annexure) | 107-121 | 106 - 120 | Processed | |
| 12 | Matched |
Annexure-E i: Copy of the e-BRCs dated 16.12.2019
(WP_15869_2025_ANNEXURE_E1_FileA_13.pdf) |
Bank Realisation Certificate (Annexure) | 122-128 | 121 - 127 | Processed | |
| 13 | Matched |
Annexure-E 2: Copy of the e-BRCs dated 13.01.2020
(WP_15869_2025_ANNEXURE_E2_FileA_14.pdf) |
Electronic Bank Realisation Certificate (Annexure) | 129-135 | 128 - 134 | Processed | |
| 14 | Matched |
Annexure-E 3: Copy of the e-BRCs dated 16.01.2020
(WP_15869_2025_ANNEXURE_E3_FileA_15.pdf) |
Electronic Bank Realization Certificate (Annexure) | 136-138 | 135 - 137 | Processed | |
| 15 | Matched |
Annexure-F: Copy of the e-invoice dated 18.03.2019
(WP_15869_2025_ANNEXURE_F_FileA_16.pdf) |
Tax Invoice (Annexure) | 139 | 138 | Processed | |
| 16 | Matched |
Annexure-F i: Copy of the e-invoice dated 01.07.2019
(WP_15869_2025_ANNEXURE_F1_FileA_17.pdf) |
E-invoice (Annexure) | 140 | 139 | Processed | |
| 17 | Matched |
Annexure-G: Sample copies of the input invoice dated 30.03.2019
(WP_15869_2025_ANNEXURE_G_FileA_18.pdf) |
Invoice (Annexure) | 141 | 140 | Processed | |
| 18 | Matched |
Annexure-G 1: Sample copies of the input invoices dated 04.04.2019
(WP_15869_2025_ANNEXURE_G1_FileA_19.pdf) |
Input Invoices (Annexure) | 142-143 | 141 - 142 | Processed | |
| 19 | Matched |
Annexure-G 2: Sample copies of the input invoices dated 01.07.2019
(WP_15869_2025_ANNEXURE_G2_FileA_20.pdf) |
Invoices (Annexure) | 144-147 | 143 - 146 | Processed | |
| 20 | Matched |
Annexure-H: Copy of the refund application vide ARN No. AA2903000252615 dated 03.03.2020 for the period April 2019 to June 2019
(WP_15869_2025_ANNEXURE_H_FileA_21.pdf) |
Refund Application (Annexure-H) | 148-151 | 147 - 150 | Processed | |
| 22 | Matched |
Annexure-K: Copy of the acknowledgement dated 19.03.2020 for the period April 2019 to June 2019
(WP_15869_2025_ANNEXURE_K_FileA_23.pdf) |
Acknowledgement (Annexure-K) | 156 | 151 | Processed | |
| 23 | Matched |
Annexure-L: Copy of the acknowledgement dated 26.02.2020 for the period July 2019 to September 2019
(WP_15869_2025_ANNEXURE_L_FileA_24.pdf) |
Acknowledgement (Annexure) | 157 | 152 | Processed | |
| 24 | Matched |
Annexure-M: Copy of the SCN bearing C.No. V/18/273/2019-20 ND-1 dated 08.04.2020 for the period April 2019 to June 2019
(WP_15869_2025_ANNEXURE_M_FileA_25.pdf) |
Show Cause Notice (Annexure) | 158-161 | 153 - 156 | Processed | |
| 25 | Matched |
Annexure-N: Copy of the SCN bearing C.No. V/18/271/2019-20 ND-1 dated 03.04.2020 for the period July 2019 to September 2019
(WP_15869_2025_ANNEXURE_N_FileA_26.pdf) |
Show Cause Notice (Annexure) | 162-165 | 157 - 160 | Processed | |
| 26 | Matched |
Annexure-P: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 22.04.2020 for the period April 2019 to June 2019
(WP_15869_2025_ANNEXURE_P_FileA_27.pdf) |
Reply to Show Cause Notice (Annexure) | 166-183 | 161 - 178 | Processed | |
| 27 | Matched |
Annexure-Q: Copy of the reply filed by the Petitioner vide FORM GST RFD-09 dated 14.04.2020 for the period July 2019 to September 2019
(WP_15869_2025_ANNEXURE_Q_FileA_28.pdf) |
Reply to Show Cause Notice | 184-201 | 179 - 196 | Processed | |
| 28 | Matched |
Annexure-R: Copy of the Impugned refund rejection order bearing Order No. V/18/273/2019-20 ND-1 dated 06.05.2020 for the period April 2019 to June 2019
(WP_15869_2025_ANNEXURE_R_FileA_29.pdf) |
Impugned Order (Annexure) | 202-209 | 197 - 204 | Processed | |
| 29 | Matched |
Annexure-S: Copy of the Impugned refund rejection order bearing Order No. No. V/18/271/2019-20 ND-1 dated 16.04.2020
(WP_15869_2025_ANNEXURE_S_FileA_30.pdf) |
Impugned Refund Rejection Order (Annexure) | 210-220 | 205 - 215 | Processed | |
| 30 | Matched |
Annexure-T: Copy of the Appeal filed in Form APL-01 dated 24.08.2020
(WP_15869_2025_ANNEXURE_T_FileA_31.pdf) |
Appeal in Form GST APL-01 (Annexure) | 221-239 | 216 - 234 | Processed | |
| 31 | Matched |
Annexure-U: Copy of the Appeal filed in Form APL-01 dated 15.07.2020
(WP_15869_2025_ANNEXURE_U_FileA_32.pdf) |
Appeal (Form GST APL-01) | 240-258 | 235 - 253 | Processed | |
| 32 | Matched |
Vakalathnama
(WP_15869_2025_VAKALATH_FileA_33.pdf) |
Vakalatnama | 259-261 | 254 - 256 | Processed | |
| 33 | Matched |
Copy of the Power of Attorney/ Board Resolution
(WP_15869_2025_COPY_APPLICATION_OF_THE_POWER_OF_ATTORNEY_FileA_34.pdf) |
Board Resolution | 262 | 257 | Processed | |
| 34 | Matched |
Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India
(WP_15869_2025_IA_US_FileA_35.pdf) |
Interlocutory Application under section 151 of the code of civil procedure, 1908 read with article 226 of the constitution of India | 863-865 | 258 - 261 | Processed | |
| 35 | Matched |
Verifying Affidavit
(WP_15869_2025_AFFIDAVIT_VERIFYING_1_FileA_36.pdf) |
Verifying Affidavit | 966-968 | 262 - 263 | Processed | |
| 36 | Matched |
Annexure-J: Copy of refund application (FORM-GST-RFD-01) vide ARN No. AA290220000469 dated 11.02.2020 for the period July 2019 to September 2019
(WP_15869_2025_ANNEXURE_J_FileA_22.pdf) |
Refund Application (Annexure) | N/A | 264 - 267 | Processed | |
| 37 | Matched |
Examiner’s Report verifying petition compliance
(WP_15869_2025_CHECK_SLIP_FileA_39.pdf) |
Examiner’s Report | N/A | 268 - 273 | Processed | |
| 38 | Matched |
Check List (Writ Petition) verifying compliance with court filing requirements
(WP_15869_2025_COPY_APPLICATION_OF_CHECK_LIST_FileA_40.pdf) |
Check List (Writ Petition) | N/A | 274 - 282 | Processed | |
| 39 | Matched |
Office Note/Order Sheet dated 03.06.2025
(WP_15869_2025_OFFICE_NOTES_FileA_38.pdf) |
Order Sheet | N/A | 283 - 284 | Processed | |
| 40 | Matched |
Presentation Form for Writ Petition No. 15869/2025
(WP_15869_2025_PRESENTATION_FORMS_FileA_37.pdf) |
Presentation Form | N/A | 285 - 286 | 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. 10981/10/ADC-AII/GSTN/2021 dated 30.06.2021 passed by the Respondent No.1 enclosed at Annexure-A 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 issues order(s), directions, writ(s) or any other relief as this Hon'ble Court deems it fit and proper in the facts and circumstance of the case in the interest of justice.
To quash the impugned appellate and refund rejection orders, establish the Petitioner’s eligibility for zero-rated export refunds under GST law, and seek consequential interest for delayed refund.
Writ petition under Articles 226 and 227 of the Constitution challenging the rejection of GST refund claims on the ground of intermediary classification, seeking recognition of services as exports and refund with interest.
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