2026 (1) TMI 84

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....ORIGINAL bearing No.50/2025-26/ED-5 in FORM-GST-RFD-06 dated 18.06.2025 passed by the 1st Respondent for the tax period January to April 2024 (Annexure-M); (b) Quashing the computation sheet in FORM-GST-RFD-06 dated passed by the 1st Respondent for the period April 2024 to June 2024 (Annexure-N); (c) Directing the 1st Respondent to grant balance refund of Rs. 2,24,24,605/- as claimed by the Petitioner in refund application filed in Form GST-RFD 01 (Annexure-H); and (d) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, in the interests of justice and equity." 2. A perusal of the material on record will indicate that the petitioner is a company engage....

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....s. 4. It is the grievance of the petitioner that insofar as the tax period April 2024 to June 2024 is concerned, the petitioner having filed refund application for refund of accumulated unutilized input tax credit, the respondents instead of sanctioning / granting refund in its favour as was done earlier, issued show cause notice proposing to reject the refund, which culminated in the refund rejection order dated 18.06.2025, which is assailed in the present petition. 5. Heard learned Senior counsel for the petitioner and learned counsel for the respondents - revenue and perused the material on record. 6. Learned Senior counsel for the petitioner would reiterate the various contentions urged in the petition and submits that in addit....

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.... (i) M/s. Amazon Development Centre India Pvt. Ltd. Vs. Commissioner of Central Tax GST (Appeals), Bengaluru - 2025 (5) TMI 150 - Karnataka; (ii) M/s. Columbia Sportswear India Sourcing Pvt. Ltd. Vs. Union of India - 2025 (5) TMI 2139 - Karnataka; (iii) M/s. Athene Technologies India LLP Vs. The State of Karnataka - 2025 (6) TMI 88 - Karnataka and (iv) Nokia Solutions & Networks India Pvt. Ltd. Vs. The Principal Commissioner of Central Tax - 2025-VIL-515-KAR, I am of the considered opinion that the petitioner cannot be construed or treated as an 'intermediary' nor the services provided by the petitioner be treated as 'intermediary services' and consequently, the impugned order deserves to be quashed and petiti....