Tag Archives: THANE BENCH

Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT

By | August 11, 2026

Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT Appellate Appeals Against Refund Rejection Orders Under Section 142(3) Lie Before CESTAT, Not GSTAT Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) has jurisdiction under Section 112 of the CGST Act, 2017 to entertain an appeal against a refund… Read More »

Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws.

By | August 3, 2026

Transitional credit under GST cannot be denied by reassessing admissibility under repealed laws. Issue Jurisdiction over Erstwhile Credits: Whether GST authorities have the jurisdiction to test the admissibility of CENVAT/VAT closing balances shown in pre-GST returns under GST transitional provisions (Section 140) rather than under repealed laws via Section 174 savings provisions. Reassessment via TRAN-1… Read More »