Merck Life Science Private Limited Vs Union of India
Date: November 6, 2025
Court: High Court
Bench: Karnataka
Type: Writ Petition
Judge(s)/Member(s): S.R.KRISHNA KUMAR
Subject Matter
Section 77 Refunds Are Not Barred by Limitation
Summary
This common judgment addresses five writ petitions filed by a Science and Technology company. The petitioner initially believed its intermediary services to foreign entities qualified as an Inter-State supply (Export of Services) and, under this bona…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In W.P.No.27259/2024, petitioner seeks for the following reliefs: a) Issue a writ of certiorari, or a writ or order or direction in the nature of writ of certiorari and set aside the Impugned Order passed by the Respondent No.3 vide Order No. 31/2024-25 dated 27.05.2024 in Annexure-B as bad in law. b) Issue a writ of certiorari, or a writ or…