Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.

Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.Case-LawsGSTRejection of an IGST refund was set aside because the authority failed to apply its mind and breached…

Export of services classification requires fresh adjudication when intermediary status and procedural fairness were not properly addressed.
Case-Laws
GST
Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision.
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