Case LawWrit Petition No. 12116 of 2024 (T-RES)
Columbia Sportswear India Sourcing Pvt. Ltd. Vs Union of India (Karnataka High Court)
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- April 25, 2025
- Type:
- Writ Petition
- Members:
- S.R.KRISHNA KUMAR
Subject
Services provided on account of principal-to-principal agreement cannot be treated as 'intermediary services'
Export Of ServicesIntermediaryRefund
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…