2022 (12) TMI 1292

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shing the impugned order-in-appeal dated: 27.04.2020 (Annexure-A) and two impugned order(s)-in-original, both dated: 24.07.2020 (Annexure B and Annexure C). (b) Issue a writ of mandamus or any other appropriate writ, order or direction and direct the Respondents to forthwith sanction an amount of Rs.2,58,50,733/- along with applicable interest as rejected by the two impugned order(s)-in- Original, both dated: 24.07.2020 (Annexure B and Annexure C). (c) Issue a writ, order or direction to the Respondents to consider future claims of refund of the Petitioner without reference to and/or being influenced by the impugned order-in-appeal dated: 27.04.2020. (d) For costs of this petition. (e) For such further an....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n from intermediary is sub-contracting. The supplier of main service may decide to outsource the supply of the main service, either fully or partly to one or more sub-contractors. Such sub-contractor provides the main supply, either fully or a part thereof, and does not merely arrange or facilitate the main supply between the principal supplier and his customers, and therefore, clearly is not an intermediary. For instance, 'A' and 'B' have entered into a contract as per which 'A' needs to provide a service of, say, Annual Maintenance of tools and machinery to 'B', 'A' subcontracts a part or whole of it to 'C'. Accordingly, 'C' provides the service of annual maintenance to 'A' a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aid facts and circumstances of the case and in the light of the aforesaid submission and the Circular dated 20.09.2021 which has come into effect during the pendency of the present writ petition, I am of the considered opinion that the impugned orders as well as the refund orders at Annexure-K dated 11.02.2019, Annexure-L dated 22.05.2019, Annexure-M dated 25.05.2019 and Annexure-N dated 14.12.2019 deserve to be set aside and the matter deserves to be remitted back to the concerned respondents for reconsideration afresh in accordance with law. 10. In the result, I pass the following: ORDER (i) Petition is hereby allowed. (ii) The impugned order-in-Appeal at Annexure-A dated 27.04.2020 and the Orders-in-Original at Annexures-B an....