Question 18 - What will be fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law? If say, it relates to output liability then?
Pending tax credit appeals: treated under existing law, recoverables collectible as GST arrears under transitional provisions. Proceedings of appeal, revision, review or reference on CENVAT/input tax credit or output tax liability pending before, on or after the appointed day will be disposed of under the existing law; refunds admissible must be made under that law, while any amounts found recoverable will be collected as arrears of tax under the GST transitional provisions.
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.
Pending tax credit appeals: treated under existing law, recoverables collectible as GST arrears under transitional provisions.
Proceedings of appeal, revision, review or reference on CENVAT/input tax credit or output tax liability pending before, on or after the appointed day will be disposed of under the existing law; refunds admissible must be made under that law, while any amounts found recoverable will be collected as arrears of tax under the GST transitional provisions.
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