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2022 (7) TMI 754 - DELHI HIGH COURTRefund of IGST - rejection on the ground that the petitioner did not fulfill the condition contained in Clause (v) of Section 2(6) of the Integrated Goods and Service Tax Act 2017 - HELD THAT:- Broadly, this condition required the petitioner to demonstrate, that the supplier of service and the recipient of service are not mere establishments of a distinct person. The Order-in-Appeal dated 19.04.2022, has returned the finding that the petitioner fulfilled the condition stipulated in clause (v) of section 2(6) of the IGST Act, but proceeded to reject the appeal on an entirely different ground i.e., non-fulfillment of condition contained in Clause (iii) of Section 2(6) of the IGST Act. Issue notice - List the matter on 26.09.2022.
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