Taxpayers can appeal against GST orders & claim refunds - CESTAT jurisdiction affirmed.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The Larger Bench held that an appeal against an order passed u/s 142(6) of the CGST Act, 2017 is maintainable before the CESTAT. The Tribunal, citing a precedent involving identical facts, allowed the appeal and set aside the impugned order. It held that the appellant is entitled to a cash refund u/s 142(9)(b) of the CGST Act, but remanded the case to the original authority for verification of original invoices/documents. The summary covers the key legal issues of maintainability of appeal, time limitation, refund claim, and the CESTAT's jurisdiction under the CGST Act.....