https://www.taxtmi.com/caselaws?id=435878 Delhi HC allowed the petition challenging denial of integrated tax refund for overseas services. The court found the order violated natural justice principles as petitioner was not given opportunity to respond to the case that services were provided as intermediary. The impugned order was set aside and matter remanded to Appellate Authority to decide afresh after providing proper hearing. The court noted GST Tribunal was not yet constituted, making the petition maintainable. Appellate Authority was directed to consider whether it had jurisdiction to raise new grounds not covered in original show cause notice. en-us Wed, 22 Mar 2023 00:00:00 +0530 Mon, 14 Apr 2025 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435878 Delhi HC allowed the petition challenging denial of integrated tax refund for overseas services. The court found the order violated natural justice principles as petitioner was not given opportunity to respond to the case that services were provided as intermediary. The impugned order was set aside and matter remanded to Appellate Authority to decide afresh after providing proper hearing. The court noted GST Tribunal was not yet constituted, making the petition maintainable. Appellate Authority was directed to consider whether it had jurisdiction to raise new grounds not covered in original show cause notice. Case-Laws GST Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435878