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XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED vs. STATE OF KARNATAKA & OTHERS
(Karnataka High Court)

Hon'ble Judges:

S.R. KRISHNA KUMAR
Pet. Counsel
G. Shivadass
Syed Peeran
Meghana Lal
Res. Counsel
Hema Kumar
Vikram Huilgol

Petitioner / Applicant

XIAOMI TECHNOLOGY INDIA PRIVATE LIMITED
Respondent STATE OF KARNATAKA & OTHERS
Court Karnataka High Court
State

Karnataka

Date Aug 22, 2024
Order No.

WRIT PETITION NO. 15740 OF 2023 (T-RES) C/W WRIT PETITION NO. 11311 OF 2023 (T-RES)

Citation

2024(8) TAXREPLY 10963
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ORDER

ORAL ORDER In W.P.No.15740/2023, petitioner seeks 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 dated 29.05.2023 passed by Respondent No. 2 at Annexure-A, rejecting refund of Rs. 106,17,11,427/- and Rs. 110,70,94,987/- for the period October 2019 to December 2019 and January 2020 to June 2020 respectively; b) Hold that the services provided by the Petitioner to Xioami HK under the Reward Agreement dated 31.03.2019 vide Annexure-C qualifies as ‘export of service’ under Section 2 (6) of the IGST Act, 2017; c) Hold that the Petitioner is not an ‘intermediary’ in terms of Section 2 (13) of the IGST Act, 2017; d) Order for sanction of refund of Rs. 106,17,11,427/- and Rs. 110,70,94,987/- being the accumulated input tax credit relating to the export of services to Xiaomi HK during the period ....

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