THE HON’BLE THE CHIEF JUSTICE SRI APARESH KUMAR SINGH AND THE HON’BLE SRI JUSTICE G.M.MOHIUDDIN

ORDER:

Sri Narendra Dave, learned counsel appears for M/s. Lakshmi Kumaran & Sridharan, learned counsel for petitioner.

Smt. Bokaro Sapna Reddy, learned Senior Standing Counsel for Income-tax appears for respondents.

2. In the appeal preferred by the department under Section 107(2) of the Central Goods & Services Tax Act, 2017 (for short ‘CGST Act’) against Refund Sanction Order (RFD-06) dated 07.10.2022, passed by respondent No.2/Refund Sanctioning Authority/original authority - Deputy Commissioner of Central Tax, Gachibowli Division, Rangareddy Commissionerate, the appellate authority vide impugned order dated 29.09.2023 has set aside the said order holding that the Refund Sanctioning Authority has erred in classifying the service as export of service without examining nature of service, place of provision of service and without examining the applicability of sub-sections (3) to (13) of Section 13 of Integrated Goods & Services Tax Act, 2017 (for short ‘IGST Act’). Therefore, supply does not qualify as export and refund is erroneous. The petitioner being aggrieved thereto has preferred t