TMI Blog2022 (12) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated 20.09.2021 which has come into effect during the pendency of the present writ petition, it is opined that the impugned orders as well as the refund orders at Annexure-K dated 11.02.2019, Annexure-L dated 22.05.2019, Annexure-M dated 25.05.2019 and Annexure-N dated 14.12.2019 deserve to be set aside and the matter deserves to be remitted back to the concerned respondents for reconsideration afresh in accordance with law. Petition allowed by way of remand. - WRIT PETITION No.5948/2021 (T-RES) - - - Dated:- 8-12-2022 - HON BLE MR. JUSTICE S.R.KRISHNA KUMAR Petitioner (By Sri Tamarra Sequeira, Advocate) Respondents (By Sri B.S. Venkatanarayana, Advocate) ORDER 1. In this writ petition, petitioner seeks the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal to the First Appellate Authority, which was allowed vide order dated 27.04.2020 at Annexure-A. 4. Pursuant to the aforesaid order passed by the Appellate Authority, the orders-in-original dated 24.07.2020 were passed by the respondents vide Annexures-B and C rejecting the claim of the petitioner to an extent of Rs.2.58 crores. 5. Aggrieved by the aforesaid impugned orders, petitioner is before this Court by way of present petition. 6. Learned counsel for the petitioner submits that during the pendency of the present writ petition, respondents have issued a Circular bearing No.159/15/2021-GST dated 20.09.2021 clarifying and explaining the scope of Intermediary services . Clause 3.5 of the said Circular reads as under: 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d counsel for the petitioner that the said explanation contained in the Circular has not been considered either by the Appellate Authority or in the orders-in-original and consequently, the impugned orders deserve to be set aside. 8. Per contra, learned counsel for the respondents submits that in view of availability of equitable and alternative remedy by way of an appeal to the Appellate Authority as well as the Tribunal, the present petition is not maintainable. It is also submitted that in the event, this Court were to quash the orders-in-original as well as the order passed by the Appellate Authority, the orders passed by the respondents sanctioning refund also deserve to be set aside and the matter has to be remitted back to the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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