GST Recovery Kept in Abeyance as Export vs Intermediary Service Dispute Needs Adjudication: Madras HC

Tvl. Toll Global Forwarding (India) Private Limited Vs State of Tamil Nadu (Madras High Court) The Madras High Court admitted writ petitions challenging a show cause notice dated 31.07.2025 and the consequential GST demand order in Form GST DRC-07 dated 11.12.2025 issued against a logistics and forwarding service provider. The petitioner contended that the services rendered to overseas clients qualified as “export of services” under Section 2(6) of the IGST Act and constituted zero-rated supplies under Section 16, pursuant to which a refund of input tax credit amounting to Rs.67,18...