Bluefish Pharmaceuticals Private Limited Vs Union of India
Date: December 10, 2025
Subject Matter
Petitioner Providing Export Services Without Payment of IGST is Entitled to ITC Refund
Summary
The petition is allowed , setting aside the appellate order and the original refund rejection order. The Court held that the petitioner, engaged in providing research and development services to its foreign parent company, is not an 'intermediary' an…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, 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 under Section 107(11) of the CGST Act vide Order No.ZD2904240547833 dated: 22.04.2024, issued by the 4 th Respondent enclosed as Annexure-B…