Question 17 - What will be fate of any appeal or revision relating to a claim of CENVAT/ITC which is pending under the earlier law? If say, it relates to output liability then
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 24 Transitional Provisions
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Transitional appeals on CENVAT/Input Tax Credit remain governed by the earlier law, not the new GST rules. Pending appeals or revisions concerning CENVAT/Input Tax Credit claims are to be disposed of in accordance with the earlier law; where the proceeding relates to output liability or related credit claims, the prior statute and procedural code govern adjudication rather than the GST framework.
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.
Transitional appeals on CENVAT/Input Tax Credit remain governed by the earlier law, not the new GST rules.
Pending appeals or revisions concerning CENVAT/Input Tax Credit claims are to be disposed of in accordance with the earlier law; where the proceeding relates to output liability or related credit claims, the prior statute and procedural code govern adjudication rather than the GST framework.
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