https://www.taxtmi.com/caselaws?id=425199 The HC examined a challenge to an Additional Commissioner CGST order rejecting petitioner's IGST refund claim for April 2020. The court noted that while the Order-in-Appeal acknowledged compliance with one statutory condition, it rejected the appeal on different grounds than those in the original order. The court declined to issue an interim stay but closed the application without prejudice to parties' rights in the main writ petition. The case centers on interpretation of IGST Act conditions, particularly whether the supplier and recipient were separate entities rather than establishments of the same entity. The court issued notice to respondents for further proceedings. en-us Fri, 08 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425199 The HC examined a challenge to an Additional Commissioner CGST order rejecting petitioner's IGST refund claim for April 2020. The court noted that while the Order-in-Appeal acknowledged compliance with one statutory condition, it rejected the appeal on different grounds than those in the original order. The court declined to issue an interim stay but closed the application without prejudice to parties' rights in the main writ petition. The case centers on interpretation of IGST Act conditions, particularly whether the supplier and recipient were separate entities rather than establishments of the same entity. The court issued notice to respondents for further proceedings. Case-Laws GST Fri, 08 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425199