Columbia Sportswear India Sourcing Pvt. Ltd. Vs Union of India (Karnataka High Court)
Date: April 25, 2025
Subject Matter
Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'
Summary
In this case, several writ petitions were filed by M/s. Columbia Sportswear India Sourcing Private Limited, which pertained to the rejection of their refund claims for Input Tax Credit (ITC) related to services classified as exports. The petitioner c…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In W.P.No.12116/2024, petitioner seeks for the following reliefs:- “ (A) Issue a writ of certiorari or any other writ or direction or order to quash impugned Order-in-Original No.34/2022-23 dated 01.07.2022 bearing DIN: 202207570000006655 enclosed as Annexure A for the reasons stated in the grounds. (B) Issue a writ of certiorari or any other…