IGST Act | Party Providing Services Under Bipartite Agreement Cannot Be Labelled As “Intermediary”: Rajasthan High Court

The Rajasthan High Court has ruled that an "intermediary requires a tripartite agreement" under the "IGST Act." This is a significant ruling that provides clarity on the legal standing of claims made by the EPFO during the corporate insolvency resolution process. The court's decision, which is a significant victory for the government, was made on the grounds that the company's claim was not supported by evidence.