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2023 (8) TMI 1217 - HC - GSTRejection of refund claim - export of services or not - remittance not received in foreign convertible exchange by the appellant - principles of natural justice - HELD THAT:- Since the issues have not been thoroughly adjudicated either by the Adjudicating Authority, namely the 1st respondent or by the Appellate Authority, it is deemed appropriate that the matter should be remanded back to the first respondent to consider all the issues in a holistic manner and take note of the ratio decidendi which can be culled out in various decisions which have been relied by the appellant, more particularly the decisions which were rendered during the service tax regime. The matter stands remanded back to the 1st respondent - appeal allowed by way of remand.
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