Question 18 - If the appellate or revisional order goes in favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 24 Transitional Provisions
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Refund entitlement on favourable appellate or revisional orders: refund under prior law; adverse orders treated as GST arrear recovery. If an appellate or revisional order favours the assessee, the refund shall be made only under the refund mechanism of the earlier law; if the decision goes against the assessee, any recovery will be effected as an arrear of tax under GST, using GST recovery procedures.
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.
Refund entitlement on favourable appellate or revisional orders: refund under prior law; adverse orders treated as GST arrear recovery.
If an appellate or revisional order favours the assessee, the refund shall be made only under the refund mechanism of the earlier law; if the decision goes against the assessee, any recovery will be effected as an arrear of tax under GST, using GST recovery procedures.
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