Refund of input tax credits & 'intermediary' status u/s 2(13) IGST Act remanded for fresh consideration by Appellate Authority.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellate Authority's orders regarding refund of accumulated input tax credit with interest and determination of petitioner's status as an 'intermediary' u/s 2(13) of IGST Act set aside. Matters remanded for reconsideration by Appellate Authority to provide opportunity to both parties to present claims and contentions afresh within stipulated timeframe, as earlier orders failed to address factual and legal submissions correctly. Petition allowed for remand.....