https://www.taxtmi.com/caselaws?id=438262 The AAAR Punjab remanded the case back to AAR for re-examination of maintainability regarding GST and Compensation Cess on coal rejects and ITC eligibility. The appellate authority determined that the maintainability issue was not properly examined at the AAR stage. Drawing on jurisprudence from Central Excise Act 1944 and Finance Act 1994, the AAAR held it has power to remand matters back to AAR for proper consideration of maintainability under Section 98(2) of CGST Act 2017 before deciding on merits. en-us Mon, 20 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438262 The AAAR Punjab remanded the case back to AAR for re-examination of maintainability regarding GST and Compensation Cess on coal rejects and ITC eligibility. The appellate authority determined that the maintainability issue was not properly examined at the AAR stage. Drawing on jurisprudence from Central Excise Act 1944 and Finance Act 1994, the AAAR held it has power to remand matters back to AAR for proper consideration of maintainability under Section 98(2) of CGST Act 2017 before deciding on merits. Case-Laws GST Mon, 20 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438262