Refund ( ITC on Export of service) rejection order passed by jurisdictional officer mentioned only one ground with respect to 'distinct person ' which is now squarely settled by Circular No. 161/17/2021-GST dated 20th September 2021.
During the course of appeal hearing , 1st Appellate Authority raised observation related to additional ground of intermediary services. Can Appellate Authority go beyond the grounds mentioned in refund rejection order ?
Note : The show cause notice issued by Jurisdictional officer had asked explanation on intermediary service to which due reply was submitted and Order only covered single ground - SP and SR are distinct person and thus not export.
Appellate Authority Can Address New Issues in GST Refund Appeals Beyond Original Order's Scope, Including Intermediary Services. A query was raised regarding whether the 1st Appellate Authority can address issues beyond those mentioned in the original adjudicating authority's order in a GST refund case. The original rejection order cited only one ground concerning 'distinct person,' which has been clarified by a recent circular. During the appeal, the Appellate Authority raised an additional issue regarding intermediary services. The response clarified that the Appellate Authority can indeed consider issues mentioned in the show cause notice, even if they were not discussed in the original order, and there is no restriction on addressing additional grounds at the appellate stage. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
