Telangana HC Quashed GST Refund Rejection Order for Lack of Reasoned Findings

Advertisement Commscope India Private Limited Vs Additional Commissioner (Appeals-l) (Telangana High Court) The petitioner challenged an appellate order issued under Section 107(2) of the CGST Act, 2017, through which the appellate authority had set aside a refund sanction order dated 07.10.2022. The refund of ₹1,43,97,841 had been granted on the basis that the petitioner made zero-rated supply of services and fulfilled all statutory conditions under Rule 89(4) of the CGST Rules and Section 54 of the CGST Act. The Refund Sanctioning Authority had determined that the refund claim was withi...