Dealer Wins Refund Claim Despite 'C' Form Cancellation; Finalized CST Assessment Order Stands Unreviewed Due to TIN Migration to GST.

Refund claim - Review of finalized assessment order - cancellation of ‘C’ form - TIN No.of dealer issued form is not working because it has migrated in GST - once the C form was validly issued and verified by the AVATO while passing the original order then notwithstanding its subsequent cancellation, the assessment order finalised under the CST Act cannot be reviewed - directed to grant refund .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X