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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.
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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