Merck Life Science Private Limited Vs Union of India & Ors [ WP 27259 of 2024], dated 7 November 2025.
The Petitioner, engaged in providing intermediary services to foreign entities, had, under a bona fide belief, treated such services as export of services and accordingly discharged IGST through GSTR-3B for the period from July 2017 to December 2017.
