Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT allowed the appeal concerning CENVAT credit refund under Section 142(3) of CGST Act, 2017. The tribunal found that the appellant had correctly followed prescribed procedures for input credit and periodic returns for June 2017. The decision recognized the transitional provisions from the old tax regime to GST, holding that existing Central Excise Act conditions would apply except for the unjust enrichment clause. The tribunal determined that the legal framework sufficiently supports cash refund of excess CENVAT credit during the GST transition, thereby invalidating the lower appellate authority's order rejecting the refund claim.
CESTAT allowed the appeal concerning CENVAT credit refund under Section 142(3) of CGST Act, 2017. The tribunal found that the appellant had correctly followed prescribed procedures for input credit and periodic returns for June 2017. The decision recognized the transitional provisions from the old tax regime to GST, holding that existing Central Excise Act conditions would apply except for the unjust enrichment clause. The tribunal determined that the legal framework sufficiently supports cash refund of excess CENVAT credit during the GST transition, thereby invalidating the lower appellate authority's order rejecting the refund claim.
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