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of The Larger Bench held that an appeal against an order passed u/s 142(6) of the CGST Act, 2017 is maintainable before the CESTAT. The Tribunal, citing a precedent involving identical facts, allowed the appeal and set aside the impugned order. It held that the appellant is entitled to a cash refund u/s 142(9)(b) of the CGST Act, but remanded the case to the original authority for verification of original invoices/documents. The summary covers the key legal issues of maintainability of appeal, time limitation, refund claim, and the CESTAT's jurisdiction under the CGST Act.
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