ITC Refund Denied on Intermediary Tag Set Aside for Exported Services

Bluefish Pharmaceuticals Private Limited Vs Union of India (Karnataka High Court) The petitioner challenged orders passed under the Central Goods and Services Tax Act, 2017, rejecting its claim for refund of accumulated and unutilized input tax credit (ITC). The reliefs sought included quashing of the refund rejection order and the appellate order confirming it, a declaration that the rejection was without authority and jurisdiction, and a direction to grant refund of ITC along with interest. The petitioner is engaged in providing Research and Development services and other business support se...