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