IProcess Clinical Marketing Pvt Ltd. Vs Asst. Commissioner of Commercial Taxes Taxes
Date: December 7, 2025
Subject Matter
GST Exemption for Clinical Trials to Foreign Recipients Retrospective Due to Clarificatory Notification
Summary
The High Court allowed the petition, holding that Notification No. 04/2019 – Integrated Tax dated 30.09.2019, which clarified the place of supply for R&D services including clinical trials, is retrospective in nature. Consequently, the petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, the petitioner seeks the following reliefs: “i. Issue a Writ / Direction / Order in the nature of CERTIORARI, quashing / setting aside the impugned Order dated 25.02.2025 under Section 107(11) bearing GST AP No.287/2024-25 passed by the 2 nd Respondent (Annexure A). ii. Issue as Writ / Direction / Order in the nature of CERT…