Excellence4u Research Services Pvt Ltd Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
Date: November 18, 2025
Subject Matter
Rectification Application for Export of Services Remitted for Reconsideration of Documents and Intermediary Service Status
Summary
The High Court has partly allowed the petition, quashing the rectification order that rejected the petitioner's application regarding export of services. The matter is remitted to the appellate authority for fresh consideration, with explicit directi…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, the petitioner seeks for the following reliefs: “Issue a WRIT OF CERTIORARI and quash the following orders: a. Order No. ACCT (Audit) 4.5/DGSTO-4/S-74-56/23-24 dated 21.12.2023 by the respondent No.1 (Annexure A) b. Order No: ZD290325100718D passed in proceedings No.GST.AP.493/2023-24 dated 21.03.2025 by the Respondent No.2…