Informatica Business Solutions Private Limited Vs AC, Central Tax
Date: December 7, 2025
Subject Matter
Refund of Unutilized ITC for Export of Software Services Allowed as Petitioner is Not an Intermediary
Summary
The petition is allowed . The High Court set aside the refund rejection order, holding that the petitioner's software development and support services to a foreign parent company do not constitute 'intermediary services'. Consequently, the petitioner…
FULL TEXT OF THE JUDGMENT/ORDER OF KARNATAKA HIGH COURT In this petition, petitioner seeks for the following reliefs:- “(a) Quashing the Refund Order / Order-in-Original vide ORDER-IN-ORIGINAL bearing No.50/2025-26/ED-5 in FORM-GST-RFD-06 dated 18.06.2025 passed by the 1 st Respondent for the tax period January to April 2024 (Annexure-M); (b) Quashing the computation sheet in FORM-GST-RFD-06 dated…