https://www.taxtmi.com/caselaws?id=794176 GST dispute centred on whether the transaction qualified as export services and therefore as zero-rated supply, and whether the taxpayer's refund claim based on a Letter of Undertaking was properly considered. The text notes that the adjudication and appellate orders proceeded without adequately examining the nature of the supply, the LUT/Bond compliance framework, and the jurisdictional basis for the demand. It states that the matter required fresh consideration on merits with a reasoned decision after allowing the taxpayer to place the Letter of Undertaking, and that the impugned orders were set aside and the proceedings remitted for reconsideration. en-us Wed, 10 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794176 GST dispute centred on whether the transaction qualified as export services and therefore as zero-rated supply, and whether the taxpayer's refund claim based on a Letter of Undertaking was properly considered. The text notes that the adjudication and appellate orders proceeded without adequately examining the nature of the supply, the LUT/Bond compliance framework, and the jurisdictional basis for the demand. It states that the matter required fresh consideration on merits with a reasoned decision after allowing the taxpayer to place the Letter of Undertaking, and that the impugned orders were set aside and the proceedings remitted for reconsideration. Case-Laws GST Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794176