Order rejecting GST refund for non-receipt of lease rental passed without considering contention remanded back

Globus Real Infra Pvt Ltd Vs Additional Commissioner (Delhi High Court) Delhi High Court concluded that Appellate Authority failed to consider the contention of the petitioner that there was no supply of service via-a-vis refund of GST. Accordingly, matter remanded to Appellate Authority. Facts- On 01.04.2015, the petitioner had entered into a “Memorandum of Agreement for Lease” with Bhushan Steel Limited (now known as Tata Steel BSL Limited). Notably, the petitioner states that since the lease rentals were not being paid, it was compelled to sell the property to pay the dues of the bank. ...