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IDP EDUCATION INDIA PVT LTD vs. UNION OF INDIA & OTHERS
(Bombay High Court)

Hon'ble Judges:

B.P. COLABAWALLA
FIRDOSH P. POONIWALLA
Pet. Counsel
Prasad Paranjape
Bhavya Varma
Res. Counsel
Vijay H. Kantharia
Mamta Omle

Petitioner / Applicant

IDP EDUCATION INDIA PVT LTD

Respondent UNION OF INDIA & OTHERS
Court Bombay High Court
State

Maharashtra

Date May 5, 2025
Order No.

WRIT PETITION NO. 5144 OF 2022 WITH WRIT PETITION NO2774 OF 2024

Citation

2025(5) TAXREPLY 13222
Original Order
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ORDER

P.C. 1. Heard learned counsel for the parties. 2. Rule. Respondents waive service. Rule is made returnable forthwith and heard finally by consent of parties. 3. These two Petitions raise a common question as to whether the Petitioners qualify as “Intermediary” under Section 13 (8) read with Section 2 (13) of the Integrated Goods and Services Tax Act, 2017 (“IGST Act”) and therefore are being taken up together for disposal. 4. Writ Petition No. 5144/2022 is for the period March 2019 to April 2020, where IGST of Rs. 5,87,01,143 paid by the Petitioner on services supplied by them to IDP Australia, calling it to be export of service, under Section 2 (6) of the IGST Act, is rejected. Similarly, Writ Petition No. 2774/2024 is for the period April 2020 – March 2021, where IGST of Rs.3,86,43,301, paid on services supplied to IDP Australia, claiming it to be export, is rejected. 5. At the outset, the Petitioner is not pressing prayer clause (....

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10 Jun

☑ Monthly | GSTR-7

GSTR-7 for the m/o May 2025 (For TDS Deductors u/s 51 - Section 39(3)).

☑ Monthly | GSTR-8

GSTR-8 for the m/o May 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].

11 Jun

☑ Monthly | GSTR-1

GSTR-1 for the m/o May 2025 (Monthly Taxpayers) - N.No. 83/2020.

13 Jun

☑ Monthly | GSTR-5

GSTR-5 for the m/o May 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]

☑ Monthly | GSTR-6

GSTR-6 for the m/o May 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].

☑ Monthly | IFF

IFF for the m/o May 2025 (QRMP Taxpayers, Optional) - Rule 59(2).

20 Jun

☑ Monthly | GSTR-3B

GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).