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AMAZON DEVELOPMENT CENTRE INDIA PRIVATE LIMITED vs. ADDITIONAL COMMISSIONER OF CENTRAL TAX GST APPEALS-II & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
G. Shivadass
Raviraghavan
Sri. Syed M. Peeran
Res. Counsel
Jeevan. J. Neeralagi

Petitioner / Applicant

AMAZON DEVELOPMENT CENTRE INDIA PRIVATE LIMITED

Respondent ADDITIONAL COMMISSIONER OF CENTRAL TAX GST APPEALS-II & OTHERS
Court Karnataka High Court
State

Karnataka

Date Sep 17, 2024
Order No.

WRIT PETITION NO. 13007 OF 2024 (T-RES)

Citation

2024(9) TAXREPLY 13101
Original Order
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ORDER

ORAL ORDER In this petition, petitioner seeks for the following reliefs:- “a) Issue a writ in the nature of Certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution quashing the impugned Order-in-Appeal No. 265-266/2023-24/ADC-AII/GST dated 04.01.2024 passed by Respondent No.1 at Annexure-A for the period October 2019 to March 2020; b) Hold that the pre-sale and post-sale services provided by the Petitioner to its Foreign Affiliates is not in the nature of 'intermediary' under Section 2 (13) of the IGST Act and that such service qualifies as 'export of service' under Section 2 (6) of the IGST Act; c) Hold that the Petitioner is not an intermediary' in terms of Section 2 (13) of the IGST Act and does not meet the requirements of an intermediary that are laid down in the CBIC Circular dated 20.09.2021; d) Sanction refund of Rs. 1,09,42,824/- being the accumulated ITC relating to the export of cus....

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