HC set-aside GST Assessment & Refund order passed without considering CBIC circular

Infor (India) Private Limited Vs Union of India (Karnataka High Court) Petitioner submits that during the pendency of the present writ petition, respondents have issued a Circular bearing No.159/15/2021 -GST dated 20.09.2021 clarifying and explaining the scope of Intermediary services. It is the contention of the learned counsel for the petitioner that the said explanation contained in the Circular has not been considered either by the Appellate Authority or in the orders-in- original and consequently, the impugned orders deserve to be set aside. Per contra, learned counsel for the respondents...