TMI Blog2022 (9) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... without the benefit of decisions of the Tribunal or the constitutional courts. It is, therefore, appropriate that the matter be decided afresh by the original authority. The matter remanded back to the original authority. The appellant shall be granted opportunity to make their submissions following which the claim may be disposed off expeditiously - appeal allowed by way of remand. - SERVIC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the new statute. 2. In the returns for April to June 2017 filed on 12th August, 2017, they had included balance of Rs.2,39,89,523 which they enhanced to Rs.2,60,13,068 in revised return filed on 20th September 2017 as some details were not available initially. The appellant, in TRAN-1 filed on 10th July 2017, reported carry forward of the credit balance as reflected in the original return. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their claim was not considered in the proper spirit. It was further contended that the orders of the lower authorities differed from the issues raised in the notice. He submitted that the Tribunal, in Punjab National Bank v. Commissioner of Central Tax, Benguluru North [2021 (52) GSTL 421 (Tri Bang)], had settled the legality of such claims. 5. Learned Authorized Representative submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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