TaxTMI 
TaxTMI 
2026 (2) TMI 956
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....learned Senior Advocate assisted by Ms. Chhaya Gautam (AoR No.A/C 1950/2022) holding brief of Sri Shubham Agrawal, learned counsel for the writ petitioners in Leading, connected C1, connected C2 and connected C2 writ petitions and Ms. Archana Agarwal holding brief of Sri Amit Mahajan, who appears for the Revenue. 3. Since common questions are involved in the captioned writ petitions, thus they are being decided by a composite order. 4. A statement has been made by Ms. Archana Agrawal that she is well equipped with the instructions and is in a position to argue the matter, thus with the consent of the parties, the writ petitions are being decided at the fresh stage. 5. The writ petitioner happens to be a renowned Law Firm having reg....
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....s found that the FIRC has mentioned towards the legal services rendered in India and therefore, it was alleged that remittance is not in relation to export. The writ petitioner, thereafter, on 19.10.2023, preferred respective replies against the notices. Thereafter, the petitioner received system generated separate e-mails about issue of RFD-06 regarding passing of the orders for each month refund application filed for the period for March 2021 to August 2021. Separate orders in original (OIO) No.494 to 499 all of dated 31.10.2023 came to be passed rejecting the refund. The petitioner thereafter on 31.01.2024 filed separate appeals before the third respondent, Joint Commissioner, CGST (Appeals), Noida against each OIO no. 494 to 499 dated 3....
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....the remand was unsustainable and the Appellate Authority was to itself decide the appeals on merits in accordance with law. 8. Contention is that the said judgment has been passed in the case of the writ petitioner and the respondents themselves and thus it is inter se binding upon the respondents. 9. Countering the said submissions, so made by the writ petitioners, the learned counsel for the Revenue on the other hand submits that once the GST Tribunal is in operation, then it is always open for the writ petitioners to file an appeal before the said forum and the writ petitioner at the very first instance would not be maintainable. 10. However, on a pointed query being raised to the learned counsel for the respondents as to whethe....
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....ounsel for petitioner has vehemently referred aforesaid clause 107(11) of the Act, 2017 which is quoted below :- "107. Appeals to Appellate Authority. - 1. ... 2. .... 3. .... 11. The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided that an order enhancing any fee or penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund or input tax credit shall not be passed unless th....
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....para 1 of this order as has been filed by the Department are allowed by way of remand with the directions to the adjudicating authority to re-determine place of supply of service to qualify as the service of respondent as "export of Service as per the provisions of law after examination of the documents by calling from the respondent party." 6. While passing aforesaid direction, Joint Commissioner, CGST Appeals, NOIDA has not carefully perused the above referred sub-clause (11) of Section 107 of Act of 2017. 7. At this stage, Court also takes note that in earlier part of impugned order, probably there are findings in favour of petitioner herein and observations made in paragraph 17 does not relate with earlier findings ret....
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.... matter has been remitted back to Adjudicating Authority is set aside and this writ petition is disposed of with an observation that Joint Commissioner, CGST Appeals, NOIDA shall decide the appeals filed in accordance with law. 11. The present writ petition is entertained against the order passed in Appeal directly since GST Tribunal which is still not functioning. 12. Writ petition stands disposed of with above observations and directions." 14. Since it has not been disputed by the learned counsel for the Revenue that the matter could not have been remitted back to the adjudicating authority, thus in the opinion of the Court, it would not be appropriate to relegate the writ petitioner to approach the appellate authorit....