https://www.taxtmi.com/caselaws?id=771975 Karnataka HC held that petitioner was an independent service provider, not an intermediary under IGST Act and Finance Act, 1994. Services rendered to overseas recipients qualified as export of services exempt from GST liability. Following precedent in Columbia Sportswear case, court quashed appellate authority's order dated 01.09.2023 and restored original order granting refund for April-May 2022. Refund claims under Section 54 CGST Act were maintainable and not time-barred. Petition allowed. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 09 Jun 2025 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771975 Karnataka HC held that petitioner was an independent service provider, not an intermediary under IGST Act and Finance Act, 1994. Services rendered to overseas recipients qualified as export of services exempt from GST liability. Following precedent in Columbia Sportswear case, court quashed appellate authority's order dated 01.09.2023 and restored original order granting refund for April-May 2022. Refund claims under Section 54 CGST Act were maintainable and not time-barred. Petition allowed. Case-Laws GST Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771975