Assistant Commissioner has no authority to alter findings of higher authority

Jacobs Solutions India Pvt Ltd Vs Union of India (Bombay High Court)

The Hon’ble Bombay High Court in Jacobs Solutions India Pvt. Ltd. v. Union of India [Writ Petition No. 5808 of 2023 dated July 31, 2023] set aside the order passed by the Assistant Commissioner and held that the revenue officers are required to follow the principles of judicial discipline and accordingly are bound by the decisions of the Appellate Authority.

Facts:

M/s. Jacobs Solutions India Pvt. Ltd. (“the Petitioner”) is engaged in providing engineering consulting services to its group entities registered outside India. The Petitioner has exported services without payment of GST.

Consequently, the Petitioner filed refund application of the ITC availed on the inputs and input services utilized for the export of the said services.

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