Case Details: Anand and Anand (Law Firm) vs. Principal Commissioner Central Goods & Services Tax [2026] 184 taxmann.com 120 (Allahabad)
Judiciary and Counsel Details
- Vikas Budhwar, J.
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Shubham Agrawal for the Petitioner.
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Amit Mahajan & Dhananjay Awasthi for the Respondent.
Facts of the Case
The petitioner, a GST-registered law firm, provided legal services to domestic and foreign clients and received consideration in convertible foreign exchange. It filed refund claims of input tax credit (ITC) on export of services for the period March 2021 to August 2021 without payment of tax. The refund applications were rejected on the ground that, based on FIRC details, the services were treated as rendered in India and hence did not qualify as export of services. On appeal, the Appellate Authority recorded findings in favour of the petitioner that export conditions were fulfilled; however, it remanded the matter to the adjudicating authority for redetermination of place of supply. The petitioner challenged such remand orders before the High Court.
High Court Held
The High Court held that the Appellate Authority has no power to remand matters to the adjudicating authority under Section 107 of the CGST Act and is restricted to confirming, modifying, or annulling the order. It observed that once findings were recorded in favour of the petitioner regarding fulfillment of export conditions, the Appellate Authority was required to decide all issues, including place of supply, on merits and could not remand the matter for fresh determination. Accordingly, the remand portion of the appellate orders was set aside, and the Appellate Authority was directed to decide the appeals on merits within two months.
List of Cases Referred to
- Anand and Anand v. Principal Commissioner Central Goods and Services [2025] 178 taxmann.com 251/102 GSTL 240 (All) (para 7).
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