IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 16900 OF 2023 (T-RES)

BETWEEN:

IDP EDUCATION INDIA PVT LTD A COMPANY UNDER THE COMPANIES ACT (1), 1956, AND HAVING ITS REGISTERED OFFICE AT

22/9, BERETANA AGRAHARA, HOSUR MAIN ROAD, BANGALORE - 560100 AND REPRESENTED BY ITS HEAD OF TAXATION - SOUTH ASIA MS. PALLAVI SOOD …PETITIONER (BY SRI. KUMAR HARSHAVARDHAN, SMT PREETHA MAHADEVAN AND SRI. BHARATH JANARTHANAN, ADVOCATES)

AND:

Digitally signed by 1. THE UNION OF INDIA SHARADAVANI B THROUGH ITS SECRETARY Location: High DEPARTMENT OF REVENUE Court of MINISTRY OF FINANCE, GOVERNMENT Karnataka OF INDIA, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI -110001.

2. ADDITIONAL COMMISSIONER OF GST APPEALS-II, BENGALURU, TRAFFIC TRANSIT MANAGEMENT CENTRE, BMTC BUILDING, 4TH FLOOR, ABOVE BMTC BUS STAND, DOMLUR, OLD AIRPORT ROAD BENGALURU - 560071

3. ASSISTANT COMMISSIONER OF CENTRAL TAX NORTH DIVISION-I, NORTH COMMISSIONERATE, NO.-29/2, CRESCENT ROAD, 3RD FLOOR, BASAVESWARA BUILDING, BANGALORE - 560001 …RESPONDENTS (BY SMT. SHUBHA.S, CGC FOR R1;

SRI. ARAVIND V.CHAVAN, ADVOCATE FOR R2 AND R3)

***

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT OR ORDER THEREBY STRIKING DOWN SEC.13(8)(B) (ANNX-B) R/W 8(2) (ANNX-A) OF THE INTEGRATED GOODS AND SERVICES ACT, 2017 AS BEING ULTRA VIRES ARTICLE 245, ARTICLE 246A, ARTICLE 269A, ARTICLE 286, ARTICLE 14 AND ARTICLE 19(1)(G) OF THE CONSTITUTION OF INDIA, 1950 AND SECTION 5 OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017, ETC.

THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

" (i) issue a Writ of Certiorari, any other appropriate writ or any other writ in the nature of Certiorari, or direction or order thereby striking down Section 13(8)(b) [ANNEXURE 'B'] read with 8(2) [ANNEXURE 'A'] of the Integrated Goods and Services Act, 2017 as being ultra vires Article 245, Article 246A, Article 269A, Article 286, Article 14 and Article 19(1)(g) of the Constitution of India, 1950 and Section 5 of the Integrated Goods and Services Tax Act, 2017;

(ii) issue a Writ of Certiorari or any other appropriate writ, order or direction under Article 226/ 227 of the Constitution of India, calling for the records pertaining to the Petitioner relating to the refund claim of the Petitioner for the period of April 2020 till March 2021; after examining the legality and validity thereof and quash the Impugned Order bearing DIN No. 2023045700000000B66F dated 05.04.2023 passed by the Respondent No. 2 in ΟΙΑ No. 04/2023-24/ADC-AII/GST for the tax period 2020-21 [ANNEXURE 'C'];

(iii) issue a Declaration and/or a Writ of Certiorari or any other appropriate writ order under Article 226/227 of the Constitution of India, calling for the records pertaining to the refund claim of the Petitioner for the period starting from April 2020 till March 2021; and after examining the legality and validity thereof, declare that the services supplied by the Petitioner do not qualify as an intermediary and direct Respondent No. 2 to sanction the refund claim filed by the Petitioner, along with applicable statutory and equitable interest;

(Iv) Issue a writ of Mandamus or any other writ in the nature of Mandamus, or direction or order thereby directing Respondent No. 2 to grant a refund of Rs.2,31,79,880/- along with interest for the period starting from April 2020 till March 2021; and/or (v) issue any other writ, order or direction as deemed fit and appropriate by this Hon'ble Court."

2. Heard the learned counsel for the petitioner and learned counsel for respondents and perused the material on record.

3. After reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that the petitione