https://www.taxtmi.com/article/detailed?id=7372 The Bill creates a Goods and Services Tax Appellate Tribunal but does not transfer pending appeals from CESTAT, so CESTAT will continue to hear legacy excise, service tax and customs appeals. Existing limitation rules allow revenue officers to issue notices within standard periods and invoke extended periods where evasion involves fraud, collusion, willful misstatement or suppression; consequent adjudications and appeals will therefore persist after GST's commencement. CGST transitional provisions preserve disposal of CENVAT and output duty proceedings under existing law, require cash refunds for amounts found admissible, allow recovery as tax arrears, and bar such amounts from input tax credit under GST. en-us Sat, 15 Apr 2017 07:58:20 +0530 Sat, 15 Apr 2017 07:58:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7372 The Bill creates a Goods and Services Tax Appellate Tribunal but does not transfer pending appeals from CESTAT, so CESTAT will continue to hear legacy excise, service tax and customs appeals. Existing limitation rules allow revenue officers to issue notices within standard periods and invoke extended periods where evasion involves fraud, collusion, willful misstatement or suppression; consequent adjudications and appeals will therefore persist after GST's commencement. CGST transitional provisions preserve disposal of CENVAT and output duty proceedings under existing law, require cash refunds for amounts found admissible, allow recovery as tax arrears, and bar such amounts from input tax credit under GST. Articles Goods and Services Tax - GST Sat, 15 Apr 2017 07:58:20 +0530 https://www.taxtmi.com/article/detailed?id=7372