Refunds under earlier law paid per prior statute: cash under CGST or under SGST; not available as ITC. Refunds arising under the law predating GST must be paid according to those earlier statutory provisions: cash payment under CGST for central tax components and payment as provided under the earlier law for SGST; such refunds are not available as input tax credit and remain subject to the procedural and substantive limitations of the predecessor statute.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refunds under earlier law paid per prior statute: cash under CGST or under SGST; not available as ITC.
Refunds arising under the law predating GST must be paid according to those earlier statutory provisions: cash payment under CGST for central tax components and payment as provided under the earlier law for SGST; such refunds are not available as input tax credit and remain subject to the procedural and substantive limitations of the predecessor statute.
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