Karnataka HC Set Aside GST Refund Denied for Alleged Intermediary Services Due to Settled Judicial Precedent

IDP Education India Private Limited Vs Union of India (Karnataka High Court) The petitioner filed a writ petition seeking multiple reliefs in relation to a refund claim under the Integrated Goods and Services Tax Act, 2017 for the period April 2019 to March 2020. The principal challenge was to Section 13(8)(b) read with Section 8(2) of the IGST Act on constitutional grounds, including alleged violations of Articles 14, 19(1)(g), 245, 246A, 269A, and 286 of the Constitution of India, as well as Section 5 of the IGST Act. The petitioner also sought quashing of the appellate order dated 08.09.202...