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REFUND OF PRE – DEPOSIT FOR FILING APPEAL INCLUDING REFUND ARISING IN PURSUANCE OF AN APPELLATE AUTHORITY’S ORDER

Para 2 (D) - Draft-Bills-Reports - Business Processes for GST on Refund Process - Goods and Services Tax - Para 2 (D) - 2 (D) REFUND OF PRE - DEPOSIT FOR FILING APPEAL INCLUDING REFUND ARISING IN PURSUANCE OF AN APPELLATE AUTHORITY S ORDER: Refund ar .....

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ions on the matter: i) Looking at the policy objective of making the refund process hassle free, it is recommended that the taxpayer may file a simple refund application along with a Chartered Accountant s Certificate certifying the fact of non-passi .....

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t be kept in abeyance if the appellate authority s order (in pursuance of which refund arises) is appealed against at the next higher appellate forum unless the jurisdictional authority has obtained a stay from the higher appellate authority against .....

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