Since the matter needs to be remanded back to the Appellate Authority for fresh decision, this court have not referred to the merits of the case, lest prejudice is caused to any of the parties.
Section 54 of the CGST Act— Refund --The petitioners challenged the orders dated 27.05.2020 and 05.08.2020 passed by the Appellate Authority, whereby the refund claimed by the petitioners has been rejected and in another writ the petitioner has approached Court challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. The court observed that 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.
Held that:- The Hon’ble High Court quashed the impugned orders dated 27.05.2020, 11.09.2020 and 05.08.2020. Remanded the matter to the Appellate Authority and to the Adjudicating Authority for fresh decision.
Since the matter needs to be remanded back to the Appellate Authority for fresh decision, this court have not referred to the merits of the case, lest prejudice is caused to any of the parties.
Section 54 of the CGST Act— Refund --The petitioners challenged the orders dated 27.05.2020 and 05.08.2020 passed by the Appellate Authority, whereby the refund claimed by the petitioners has been rejected and in another writ the petitioner has approached Court challenging the order dated 11.09.2020 of the Adjudicating Authority, vide which the refund claimed by the petitioner has been rejected. The court observed that 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.
Held that:- The Hon’ble High Court quashed the impugned orders dated 27.05.2020, 11.09.2020 and 05.08.2020. Remanded the matter to the Appellate Authority and to the Adjudicating Authority for fresh decision.