Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.

Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed. https://www.taxtmi.com/highlights?id=97632 Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision. en-us Thu, 12 Mar 2026 08:33:50 +0530 Thu, 12 Mar 2026 08:33:50 +0530 TaxTMI RSS Generator Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed. https://www.taxtmi.com/highlights?id=97632 Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision. Highlights GST Thu, 12 Mar 2026 08:33:50 +0530 https://www.taxtmi.com/highlights?id=97632