GST refund on Inter-State supply subsequently held as intra-State supply- HC refers matter back to Appellate Authority

Radhemani and Sons Vs Additional Commissioner (Appeals) Cgst And Central Excise (Chhattisgarh High Court) Remanded GST refund matter where supply made as inter-State was subsequently held as intra-State to decide in light of Circular No. 162/18/2021-GST Chhattisgarh High Court set aside the order rejecting the refund claim of the assessee amounting to INR 12,69,255/- passed by the Appellate Authority and remanded back the matter to decide the same afresh in accordance with law and in light of the Circular No. 162/18/2021-GST dated September 25, 2021 (Circular) interpreting the phrase “subseq...