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2021 (3) TMI 1117 - AT - Service TaxRefund in cash - Proper authority to decide the issue - Section 142 (6) (a) of CGST Act 2017 - HELD THAT:- Admittedly, the issue is refund claimed under Section 142 (6) (a) of CGST Act, but I cannot go into that since CESTAT is not authorised to decide issues under CGST Act, 2017, as per appellant’s request. The only possible order is to set aside the impugned order and remand the matter back to the file of the adjudicating authority, who shall pass a final order, in accordance with law, after affording reasonable opportunity to the appellant leaving all contentions open. Appeal allowed by way of refund.
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