https://www.taxtmi.com/caselaws?id=434724 Delhi HC set aside GST refund rejection order and remanded matter to Appellate Authority. Petitioner sought GST refund on lease rentals for non-supply of services after lease termination under NCLT-approved resolution plan. Adjudicating Authority rejected refund claiming lease constituted taxable supply under Section 15 CGST Act despite non-recovery of rentals. HC found Appellate Authority failed to consider petitioner's contention that resolution plan terminated lease agreement, negating service supply. Court rejected natural justice violation claims as adequate hearing opportunities were provided. Matter remanded for fresh consideration of whether lease termination under resolution plan eliminated GST liability. en-us Fri, 17 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434724 Delhi HC set aside GST refund rejection order and remanded matter to Appellate Authority. Petitioner sought GST refund on lease rentals for non-supply of services after lease termination under NCLT-approved resolution plan. Adjudicating Authority rejected refund claiming lease constituted taxable supply under Section 15 CGST Act despite non-recovery of rentals. HC found Appellate Authority failed to consider petitioner's contention that resolution plan terminated lease agreement, negating service supply. Court rejected natural justice violation claims as adequate hearing opportunities were provided. Matter remanded for fresh consideration of whether lease termination under resolution plan eliminated GST liability. Case-Laws GST Fri, 17 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434724