https://www.taxtmi.com/caselaws?id=383603 In a GST transition refund dispute, pre-GST compliance requirements under Notification No. 27/2012 were treated as satisfied where the amount was debited in the books and not carried into TRAN-1, making strict reliance on the old ST-3 mechanism impracticable after the tax regime change. The refund denial was also found unsustainable because the adjudicating authority relied on grounds not proposed in the show cause notices, exceeding their scope. The impugned orders were set aside and the refund appeals succeeded with consequential relief as admissible in law. en-us Thu, 25 Jul 2019 00:00:00 +0530 Sat, 27 Jul 2019 07:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383603 In a GST transition refund dispute, pre-GST compliance requirements under Notification No. 27/2012 were treated as satisfied where the amount was debited in the books and not carried into TRAN-1, making strict reliance on the old ST-3 mechanism impracticable after the tax regime change. The refund denial was also found unsustainable because the adjudicating authority relied on grounds not proposed in the show cause notices, exceeding their scope. The impugned orders were set aside and the refund appeals succeeded with consequential relief as admissible in law. Case-Laws Service Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383603