Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue
Proportionate Pre-Deposit Refund Cannot Be Denied for Dropped GST Demand Unchallenged by Revenue Issue Whether an assessee is entitled under Section 54 read with Section 107 to a proportionate refund of pre-deposit relating to a demand set aside by the First Appellate Authority, when the Department has not appealed against the dropped portion. Facts Original… Read More »