Nature of Service cannot be determined in Absence of Documents: Delhi HC directs to Submit Documents before GST Appellate Authority [Read Order]

The Delhi High Court directed the assessee to submit documents before the Goods and Service tax ( GST ) appellate authority as the nature of service cannot be determined in the absence of documents.

Thales India Private Limited, the petitioner challenged the Order-in-Appeal whereby the appeal filed by the Respondent Assistant Commissioner, Central Goods and Services Tax has been accepted and the Order-in-Original has been set aside. The Appellate Authority has noticed that the issue pertains to the nature of services being provided by the Petitioner. The Appellate Authority records that the nature of services could be known from the service agreements entered into by the Petitioner with foreign clients. However, none of the said agreements were available on the records of the Appellate Authority. 

Counsel for the respondents submitted that Petitioner with these proceedings has annexed some sample agreements. Further submitted that since the core issue involves the nature of the services which are provided by the Petitioner and in the absence of the documents being on record, the Appellate Authority was constrained in determining the exact nature of the Petitioner’s services.

A division bench comprising of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja set aside the Order –in- Appeal and remitted the matter to the Appellate Authority. The petitioner shall place on record of the Appellate Authority copies of the agreements, entered into between the Petitioner and the foreign entities. Thereafter, the Appellate Authority shall reconsider the issue and pass a fresh order on the appeal filed by the respondents after allowing a personal hearing to the Petitioner. 

To Read the full text of the Order CLICK HERE

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