GST Refund: Assesses cannot be expected to wait till eternity for GST Tribunal formation

Palo Alto Networks (India) Private Limited Vs Additional Commissioner (Bombay High Court)

The petitioner applied for refund on the ground that it is an exporter of services. The refund was sanctioned. However, the appellate authority held that the petitioner is an “intermediary” and not eligible for benefit of export of services. The petitioner approached the Hon’ble High Court against order passed by the appellate authority as GST Tribunal has not been constituted till date. The revenue contended that writ petitio

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