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IN THE HIGH COURT OF KARNATAKA AT BENGALURU
S.R.KRISHNA KUMAR
Mavenir Systems Private Limited – Appellant
Versus
Union Of India – Respondent
ORDER :
S.R.KRISHNA KUMAR, J.
In this petition, petitioner seeks for the following reliefs:-
“(a) This Hon’ble Court be pleased to declare that the manner in which the Impugned Orders interpret Rule 89(2) of the CGST Rules would render the Rule 89(2) of the CGST Rules ultra vires the provisions of Section 2(6) and 16 of the IGST Act read with Section 54(3) of the CGST Act, (b) This Hon’ble Court be pleased to declare that the Impugned Order dated 29th April 2022 and 29th June 2022 passed by Respondents No.2 and 3 respectively (Annexure-A and B), are:
- without the authority of law, wholly without and/or in excess of jurisdiction,
- ultra vires the provisions of Section 54(3) of the CGST Act, read with Sections 2(6) and 16 of the IGST Act,
- in breach of the principles of natural justice,
- in breach of Articles 14, 265 and 300A of the Constitution of India, and hence, illegal, and bad in law.
(ba) This Hon’ble Court be pleased to declare that the Impugned Demand Notice dated 15th September 2022 (Annexure-S) and Impugned Recovery Notice dated 15th September 2022 (Annexure-T) issued by Respondent No.3, are illegal, unsustainable in law, ultra vires the provisions of the GST laws, and non est
The services provided were not intermediary services but on a principal-to-principal basis, justifying the refund of unutilized input tax credit as the denial was arbitrary and without jurisdiction.
The court ruled that the tax authority's reliance on non-submitted documents to reject a GST refund claim was improper, requiring reconsideration of evidence validating export service transactions.
The court emphasized that for services to qualify as 'export of services', authorities must accurately ascertain the petitioner's role as an intermediary, citing inadequate findings in previous rulin....
The petitioner is not an intermediary under the IGST Act; their services qualify as export rather than intermediary services, exempting them from GST liability.
The court held that services provided do not constitute intermediary services, affirming that such services qualify as independent exports under the IGST Act.
The Court determined that the services provided by the petitioner do not constitute intermediary services under the IGST Act but qualify as export of services, leading to the quashing of the impugned....
Services provided do not qualify as intermediary services, thus no GST liability applies as per established legal definitions.
The main legal point established in the judgment is the interpretation of the definition of intermediary services and the scope of export of services under the relevant rules.
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