INFODESK INDIA PVT. LTD. v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
INFODESK INDIA PVT. LTD.
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 13176 of 2025 dated 27.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017 & Integrated Goods & Service Tax Act, 2017
Relevant Section : Section 54 & Section 2 & 16
Notification/Circular : Circular No.159/15/2021- GST dated 20.09.2021
Decision : In favour of assessee
Refund – Export of services – Intermediary services – Petitioner, Indian subsidiary provided software consultancy and IT support exclusively to its parent company under service agreement, raised invoices, received consideration in foreign exchange and claimed refund of unutilised ITC treating services as “export of services” under Section 2(6) of IGST Act, 2017 – Refund rejected on ground petitioner acted as “intermediary” under Section 2(13) and claim time-barred under Section 54 – Agreement between petitioner and parent company bipartite – Petitioner provided services on principal-to-principal basis and not as agent or broker, activities constituted supply on its own account – Refund application filed within limitation as per law laid down in Charomotolab & Biotech Solutions v. UOI – Authorities erred in treating service as intermediary and claim as time-barred – Held: Orders and appeal quashed – Respondents to treat service as export and grant refund within twelve weeks – Rule made absolute.
Represented By:
Counsel for the Petitioner: Anand Nainawati
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