GST Dept cannot ignore appellate authority’s order stating that it proposes to appeal against said order

Alex Tour And Travel Private Limited Vs Assistant Commissioner, CGST (Delhi High Court) Delhi High Court held that department cannot ignore an order passed by the appellate authority merely stating that it proposes to file an appeal against the said order. Facts- The applications filed by the petitioners for refund of unutilized ITC were rejected. However, the appellate authority allowed the appeals. The appellate authority also accepted the petitioner’s contention that in case of voluminous transactions of export of services to customers located outside India, submission of transaction-wise...