The petitioner is not an intermediary under the IGST Act; their services qualify as export rather than intermediary services, exempting them from GST liability.

ORDER :

S.R.KRISHNA KUMAR, J.

1. In this petition, petitioner seeks the following reliefs:

"WHEREFORE it is respectfully prayed that this Hon'ble Court may be pleased to:

a. issue a writ in the nature of Certiorari or any other appropriate writ or order or direction quashing the impugned Order-in-Appeal No. 192-193/2021-22/JC-ALL/GSTN dated06.01.2022 passed by Respondent No.3 at Annexure-A

b) issue a writ in the nature of Certiorari or any other appropriate writ or order or direction quashing the Show Cause Notice bearing DIN 20220657YW00077507D dated 27.06.2022 at Annexure-B issued by Respondent No.4 and the proceedings culminating thereto for recovering the refund of Rs. 1,53,35,499/- already sanctioned;

c) Hold that the support services provided by the Petitioner to KCS are not in the nature of intermediary' under Section2(13) of the IGST Act.

d) Hold that the support services provided by the Petitioner to KCS qualifies as 'export of service' under Section 2(6) of the IGST Act.

e) Issue a Writ of Mandamus directing Respondent No.4 to sanction refund of Rs. 1,53,35,499/-, being the IGST paid on export of support services to KCS during the periods May 2019 and August 2019 along with applicable interest;

f) pass such further order(s) and other reliefs as the nature and circumstances of the case may require."

2. Heard learned counsel for the petitioner, learned CGC for respondent No.1, learned counsel for respondent Nos. 2 to 4 and perused the material on record.

3. A perusal of the material on record will indicate that the petitioner filed refund applications dated 02.04.2020 and 20.05.2020 respectively seeking refund for May 2019 and August 2019 respectively. By orders dated 24.04.2020 and 24.05.2020, respondent No.4 issued refund sanction order in favour of the petitioner. Aggrieved by the said refund sanction orders, respondent No.4 filed appeals before respondent No.3/Appellate Authority which were contested by the petitioner culminating in Orders dated 06.01.2022 passed by the Appellate Authority by setting aside the refund sanction order and remitting the matter back to respondent No. 4 for reconsideration afresh in accordance with law. In view of the said remand orders passed by the Appellate Authority, respondent No.4 issued the impugned show cause notice dated 27.06.2022 calling upon the petitioner purportedly to recover the refund sanctioned in favour of the petitioner together with interest and penalty. Aggrieved by the impugned orders passed by the Appellate Authority vide Annexure A dated 06.01.2022 and the impugned show cause notice dated 27.06.2022, petitioner is before this Court by way of the present petition.

4. A perusal of the material on record will indicate that in the petitioner's own case, that is M/s. Kimberly Clark India Private Limited, having entered into share services agreement with foreign entity that is M/s. Kimberly Clark Services Incorporated USA, this Court has come to the conclusion that the petitioner is not an intermediary in W.P.No.22966/2025 decided on 17.12.2025 and has quashed the show cause notice impugned therein to the extent that the respondents sought to impose demand GST from the petitioner on the ground that the petitioner was supplying intermediary services. In the said order in W.P. No. 22966/2025 dated 17.12.2025, this Court held as under:

"In this petition the petitioner seeks for the following reliefs:

a) Issue a writ in the nature of Certiorari or any other appropriate writ or order or direction quashing the impugned Show Cause Notice No.54/2025-26 dated 25.06.2025 passed by Respondent No.1 at Annexure-A.

b) Hold that the support services provided by the Petitioner to KCS are not in the nature of 'intermediary' under Section 2(13) of the IGST Act.

c) Hold that the support services provided by the Petitioner to KCS qualifies as 'export of service' under Section 2(6) of