Case Law Details
Infor (India) Private Limited Vs Union of India (Karnataka High Court)
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.
It is the contention of the learned 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.
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 ordersin-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 respondents for reconsideration afresh in accordance with
In view of the aforesaid facts and circumstances of the case and in the light of the aforesaid submission and the Circular dated 20.09.2021 which has come into effect during the pendency of the present writ petition, I am of the considered opinion 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 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.
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