https://www.taxtmi.com/caselaws?id=782214 HC held that the appellate authority's order setting aside the refund sanction suffered from non-application of mind and absence of adequate reasons, particularly regarding classification of services as export, examination of the nature and place of provision of services, and applicability of Section 13(3)-(13) of the IGST Act, 2017. The impugned appellate order was quashed and the matter remanded to the appellate authority for fresh consideration in accordance with law, after giving due notice to the petitioner. The petitioner was directed to appear on 27.10.2025. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 26 Nov 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782214 HC held that the appellate authority's order setting aside the refund sanction suffered from non-application of mind and absence of adequate reasons, particularly regarding classification of services as export, examination of the nature and place of provision of services, and applicability of Section 13(3)-(13) of the IGST Act, 2017. The impugned appellate order was quashed and the matter remanded to the appellate authority for fresh consideration in accordance with law, after giving due notice to the petitioner. The petitioner was directed to appear on 27.10.2025. Case-Laws GST Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782214