Section 54 of the CGST Act, 2017 – Refund —- The Petitioner challenged order-in-appeal and two impugned order(s)-in-original. The counsel for the petitioner submitted that pursuant to the refund claims submitted, the respondents sanctioned refund, which were challenged by the respondents and the First Appellate Authority allowed it vide order dated 27.04.2020. The counsel further submitted 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", and the said explanation has not been considered either by the Appellate Authority or in the orders-in-original. The court observed that the Circular dated 20.09.2021 which has come into effect during the pendency of the present writ petition, the impugned orders as well as the refund orders deserve to be set aside.

Held that:- The Hon’ble High Court set aside the orders and remitted the matter back to the concerned respondents for reconsideration of the claim of the petitioner afresh in accordance with law bearing in mind the Circular dated 20.09.2021.