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 08.09.2022 rejecting its refund claim, a declaration that its services did not qualify as “intermediary services,” and directions to grant a refund of ₹3,91,62,208 along with applicable interest.
The petitioner contended that it was not an intermediary in terms of the applicable legal framework and relied on Circular No.159/15/2021-GST dated 21.09.2021. It was argued that the impugned appellate order and related proceedings were contrary to settled legal positions. The petitioner further submitted that, in its own case, relief had already been granted by the Bombay High Court, the Rajasthan High Court, and the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi. According to the petitioner, identical issues had been conclusively decided in its favour, including directions to grant refunds in similar circumstances.
