The Hon’ble Delhi High Court in M/s McDonalds India Pvt Ltd. v. Additional Commissioner, CGST Appeals – II, Delhi & Anr. [W.P.C No. 11430 of 2022 dated May 18, 2023] has set aside the order denying refund of tax paid on inputs, on the ground that, the assessee was providing services to its holding company, as against the allegation that the assessee was acting as mediator between the holding company and franchisees in India. Held that, no additional grounds for rejecting the assessee’s claim for refund could be raised suo motu by the Appellate Authority, in an appeal preferred by the assessee.
Source a2ztaxcorp
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