Case Law Details
DL Support Services India Private Limited Vs Additional Commissioner CGST Appeals II Delhi (Delhi High Court)
Delhi High Court held that as the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. Matter is remanded back to Appellate Authority as the order was passed in violation of principles of natural justice.
Facts- It is the petitioner’s case that the said order is, ex facie, beyond jurisdiction inasmuch as it seeks to deny the petitioner refund of integrated tax paid in respect of services provided to an entity located overseas, on the ground that the petitioner is an ‘intermediary’; therefore, the place of services performed by the petitioner is necessarily to be considered as located in India. The petitioner submits that denial of refund on this ground was not available to the Appellate Authority as this did not form a part of the show cause notice issued by the Adjudicating Authority.
Conclusion- It is not disputed that the petitioner was not given an opportunity to meet the case that it was not entitled to refund as the services provided by it was as an intermediary. It is, thus, clear that the impugned order has been passed in violation of the principles of natural justice.
In view of the above, we consider it apposite to set aside the impugned order and remand the matter to the Appellate Authority to decide the petitioner’s appeal afresh.
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