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. 9483 OF 2024 (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 SHARADAVANI 1. THE UNION OF INDIA B THROUGH ITS SECRETARY Location: High DEPARTMENT OF REVENUE Court of Karnataka MINISTRY OF FINANCE GOVENMENT 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. DEPUTY COMMISSIONER OF CENTRAL TAX NORTH DIVISION I NORTH COMMISSIONERATE NO 29/2, CRESCENT ROAD

3RD FLOOR BASAVESHWARA BUILDING BANGALORE 560001 …RESPONDENTS (BY SRI. M.N.KUMAR, CGSC FOR R1;

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

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THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND

227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT 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 2021 TILL MAY 2022, AFTER EXAMINING THE LEGALITY AND VALIDITY THEREOF AND QUASH THE IMPUGNED ORDER IN OIA NO. 251/ 2023-24/ ADC-AII / GST BEARING DIN NO. 2023115700000000EC8F DATED 24.11.2023 PASSED BY THE RESPONDENT NO.2 IN GSTA.NO. 142/2023-24 A-II (ADC) FOR THE TAX PERIOD APRIL 2021 TO MAY 2022 AND PRODUCED AS ANNEXURE-C., ETC.

THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN 'B' GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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

ORAL ORDER

Petitioner in this petition seeks the following reliefs:

" a. 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 2021 till May 2022; after examining the legality and validity thereof and quash the Impugned Order in OIA No. 251/2023-24/ADC-AII/GST bearing DIN No. 2023115700000000EC8F dated 24.11.2023 passed by the Respondent No. 2 in GST A.No. 142/2023-24 A-II (ADC) for the tax period April 2021 to May 2022 and produced as ANNEXURE 'C'

b. issue a Declaration and/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 2021 till May 2022; 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. 3 to sanction the refund claim filed by the Petitioner, along with applicable statutory and equitable interest; C. issue a writ of Mandamus or any other writ in the nature of Mandamus, or direction or order thereby directing Respondent No. 3 to grant a refund of Rs. 6,11,63,179.49 along with interest for the period starting from April 2021 till May 2022; and/or d. issue a Writ of Declaration or any other appropriate writ or order thereby declaring that the operation of Section 13(8)(b) [ANNEXURE 'B'] read with Section 8(2) of the Integrated Goods and Services Act, 2017 [ANNEXURE 'A'] should be confined to the said act, and cannot be invoked for levy of tax under the Central Goods and Services Tax Act, 2017 and Karnataka Goods and Services Tax Act, 2017; and/or e. 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