https://www.taxtmi.com/caselaws?id=417487 The High Court set aside the order under the Central Goods and Services Tax Act, 2017, and remanded the matter for a fresh decision on the petitioner's refund claim. The court directed consideration of a circular recognizing separate legal entities for companies incorporated in India and abroad, allowing services to foreign establishments to qualify as "export of services." The respondent was instructed to reevaluate the claim within six weeks, providing the petitioner with notice and a hearing. The writ petition was disposed of without costs. en-us Mon, 03 Jan 2022 00:00:00 +0530 Sun, 23 Jan 2022 21:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417487 The High Court set aside the order under the Central Goods and Services Tax Act, 2017, and remanded the matter for a fresh decision on the petitioner's refund claim. The court directed consideration of a circular recognizing separate legal entities for companies incorporated in India and abroad, allowing services to foreign establishments to qualify as "export of services." The respondent was instructed to reevaluate the claim within six weeks, providing the petitioner with notice and a hearing. The writ petition was disposed of without costs. Case-Laws GST Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417487