https://www.taxtmi.com/caselaws?id=758929 CESTAT Chandigarh held that appeals against orders under Section 142 of CGST Act, 2017 are maintainable before the Tribunal, clarifying that Section 112 permits appeals against orders under Sections 107 or 108. Following precedent in Punjab National Bank case, the Tribunal ruled that appellant was entitled to cash refund under Section 142(9)(b) but remanded the matter to original authority for verification of invoices and documents. The impugned order was set aside and appeal allowed. en-us Thu, 19 Sep 2024 00:00:00 +0530 Fri, 20 Sep 2024 10:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758929 CESTAT Chandigarh held that appeals against orders under Section 142 of CGST Act, 2017 are maintainable before the Tribunal, clarifying that Section 112 permits appeals against orders under Sections 107 or 108. Following precedent in Punjab National Bank case, the Tribunal ruled that appellant was entitled to cash refund under Section 142(9)(b) but remanded the matter to original authority for verification of invoices and documents. The impugned order was set aside and appeal allowed. Case-Laws Service Tax Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758929