Amazon Development Centre India Private Limited Vs Additional Commissioner of Central Tax
Date: September 16, 2025
Subject Matter
Pre-sale and post-sale services provided to foreign affiliates are NOT "intermediary services" under Section 2(13) of IGST Act
Summary
The petitioner, M/s. Amazon Development Centre India Private Limited, challenged an Order-in-Appeal that rejected their claim for a refund of accumulated Input Tax Credit (ITC) for two periods, totaling ₹3,25,59,406. The rejection was based on the ta…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT 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.270-271/2023-24/ADC-AR/GST dated 19.01. 2024 passed by Respondent No. 1 at Annexure-A for the period Oct…