Case Law Details
Genpact India Pvt. Ltd. Vs Union of India And Ors. (Punjab And Haryana High Court)
The petitioner has straightway approached this Court, challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected.
Having heard the counsel for the parties and on going through the pleadings as well as the impugned orders, we are of the firm view that the above orders impugned passed by the Adjudicating Authority/Appellate Authority, are cryptic and non-speaking and the reasons assigned for holding the petitioners to be intermediaries, do not sustain as they do not pass the test of law as has been laid down in the judgments.
Since we are of the view that the matter needs to be remanded back to the Appellate Authority for fresh decision,
FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT
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