Cause title — parties, addresses and appearances
- 1 -
HC-KAR
CNR: KAHC010211692024
NC: 2026:KHC:36827
WP No. 11136 of 2024
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 17TH DAY OF JULY, 2026
BEFORE
THE HON'BLE MR. JUSTICE B M SHYAM PRASAD
WRIT PETITION NO. 11136 OF 2024 (T-RES)
BETWEEN:
M/S IBS SOFTWARE PRIVATE LIMITED
HAVING OFFICE CRESCENT 1,
PRESTIGE SHANTINIKETAN,
LEVEL 11, WHITEFIELD MAIN ROAD,
WHITEFIELD, BENGALURU (BANGALORE)
URBAN, KARNATAKA -560048
COMPANY REGISTERED UNDER
COMPANIES ACT OF 1956
REPRESENTED BY THEIR
AUTHORISED SIGNATORY,
ASHISH NANDA,
THE CHIEF OPERATING OFFICER,
AGED ABOUT 50 YEARS,
R/AT F-30-31, BLOCK-F,
LAJPAT NAGAR-II, DELHI-110024.
…PETITIONER
(BY SRI. PRASHANTH S SHIVADASS.,ADVOCATE)
AND:
1.
ADDITIONAL COMMISSIONER OF
GST APPEALS -I
TRAFFIC TRANSIT
Digitally
signed by
VANAMALA
N
Location:
HIGH
COURT OF
KARNATAKA
- 2 -
HC-KAR
CNR: KAHC010211692024
NC: 2026:KHC:36827
WP No. 11136 of 2024
MANAGEMENT CENTRE,
BMTC BUILDING, 4TH FLOOR,
ABOVE BMTC BUS STAND,
DOMLUR, OLD AIRPORT ROAD,
BANGALORE-560071.
2.
DEPUTY COMMISSIONER
GST COMMISSIONERATE
BENGALURU EAST,
2ND FLOOR,
TRAFFIC AND TRANSIT
MANAGEMENT CENTRE,
BMTC BUS STAND,
OLD AIRPORT ROAD,
DOMMALURU,
BENGALURU-560071.
…RESPONDENTS
(BY SRI. ARAVIND V CHAVAN.,ADVOCATE)
THIS WP IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO A)
QUASH AND SETTING ASIDE THE IMPUGNED ORDER IN
APPEAL
VIDE
NO.
27/2024/ADC-AI/GST
DATED
17/01/2024 PASSED BY R1 ENCLOSED AT ANNEXURE-
A; B) HOLDING THAT THE PETITIONER IS ELIGIBLE FOR
REFUND OF RS. 2,98,50,776/- CLAIMED UNDER
APPLICATION
ENCLOSED
AT
ANNEXURE-R;
C) HOLDING THAT THE AMOUNTS RECEIVED IN BANK
ACCOUNTS OF THE COMPANY PERTAINING TO THE
EXPORT
OF
SERVICES
UNDERTAKEN
BY
THE
PETITIONER IS TO BE CONSTRUCTED AS RECEIPT OF
- 3 -
HC-KAR
CNR: KAHC010211692024
NC: 2026:KHC:36827
WP No. 11136 of 2024
CONSIDERATION
IN
CONVERTIBLE
FOREIGN
CURRENCY BY THE PETITIONER; D) HOLDING THAT
THE TWO E-BRCS RECEIVED IN THE RELEVANT
PERIOD ARE TO BE CONSIDERED FOR DETERMINING
ZERO-RATED
SUPPLY,
EVEN
WHEN
THE
CONSIDERATION FOR THE SAME WAS RECEIVED IN
THE EARLIER PERIOD; E) HOLDING THAT PETITIONER
IS ELIGIBLE FOR INTEREST UNDER SECTION 56 OF
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017.
THIS PETITION, COMING ON FOR ORDERS, THIS
DAY, ORDER WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE B M SHYAM PRASAD
ORAL ORDER
The petitioner has called in question the Order- in-Appeal under Section 107 of the Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017 [for short, ‘the Act’]. Presently, an application [IA No.1/2026] is filed for leave to withdraw the present petition and avail appellate remedy under Section 112 of the Act with a newly constituted appeal Tribunal. HC-KAR
CNR: KAHC010211692024 NC: 2026:KHC:36827 WP No. 11136 of 2024
The petition stands disposed of with liberty as aforesaid.
The application in IA No.1/2026 also stands disposed of. (B M SHYAM PRASAD) JUDGE
SA Ct:sr
