https://www.taxtmi.com/caselaws?id=758974 Karnataka HC set aside Appellate Authority orders dated 29.05.2023 and 20.12.2022 regarding refund of accumulated input tax credit with interest and export of service classification. Court found that factual and legal contentions concerning whether petitioner qualified as intermediary under Section 2(13) of IGST Act, 2017 were not properly addressed by respondent No. 2 Appellate Authority. Matter remanded back to Appellate Authority for fresh reconsideration within stipulated timeframe. Petition allowed by way of remand. en-us Thu, 22 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758974 Karnataka HC set aside Appellate Authority orders dated 29.05.2023 and 20.12.2022 regarding refund of accumulated input tax credit with interest and export of service classification. Court found that factual and legal contentions concerning whether petitioner qualified as intermediary under Section 2(13) of IGST Act, 2017 were not properly addressed by respondent No. 2 Appellate Authority. Matter remanded back to Appellate Authority for fresh reconsideration within stipulated timeframe. Petition allowed by way of remand. Case-Laws GST Thu, 22 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758974