{"id":70053,"date":"2024-09-21T08:29:47","date_gmt":"2024-09-21T02:59:47","guid":{"rendered":""},"modified":"2024-09-21T08:29:47","modified_gmt":"2024-09-21T02:59:47","slug":"refund-of-input-tax-credits-39-intermediary-39-status-u-s-2-13-igst-act-remanded-for-fresh-consideration-by-appellate-authority","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70053","title":{"rendered":"Refund of input tax credits &#038; &#39;intermediary&#39; status u\/s 2(13) IGST Act remanded for fresh consideration by Appellate Authority."},"content":{"rendered":"<p>Refund of input tax credits &#038; &#39;intermediary&#39; status u\/s 2(13) IGST Act remanded for fresh consideration by Appellate Authority.<br \/>Case-Laws<br \/>GST<br \/>Appellate Authority&#39;s orders regarding refund of accumulated input tax credit with interest and determination of petitioner&#39;s status as an &#39;intermediary&#39; 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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=81583\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; Appellate Authority&#8217;s orders regarding refund of accumulated input tax credit with interest and determination of petitioner&#8217;s status as an &#8216;intermediary&#8217; u\/s 2(13) of IGST Act set aside. Matters remanded for reconsideration<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70053","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70053","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70053"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70053\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70053"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70053"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70053"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}