Question 19 - 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?

Refund procedure under GST: favourable appellate orders follow existing refund law; adverse orders recovered as tax arrears.

If an appellate or revisional order favours the assessee, refund will be made in accordance with the provisions of the existing law. If the decision is adverse, amounts recoverable must be pursued under the existing law and, if not recovered thereunder, will be recovered as an arrear of tax under the GST transitional provisions.