Home Case Index All Cases GST GST + HC GST - 2021 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (2) TMI 816 - HC - GSTPrinciples of Natural Justice - non-speaking order - rejection of refund claim - HELD THAT:- The orders impugned passed by the Adjudicating Authority/Appellate Authority, are cryptic and non-speaking and the reasons assigned for holding the petitioners to be intermediaries, do not sustain as they do not pass the test of law as has been laid down in the judgments. Reliance can be placed in the case of VERIZON COMMUNICATION INDIA PVT. LTD. VERSUS ASSISTANT COMMISSIONER, SERVICE TAX, DELHI III, DIVISION-XIV & ANR. [2017 (9) TMI 632 - DELHI HIGH COURT] where it was held that denial of the refund of the Cenvat credit to Verizon India and the raising of a demand of service tax on the consideration received by it for export of telecommunication services to Verizon US are not sustainable in law. The matter needs to be remanded back to the Appellate Authority, for fresh decision, we have not referred to the merits of the case, lest prejudice is caused to any of the parties - Petition allowed by way of remand.
|