Remand orders for fresh collective reconsideration of zero-rated supply input tax credit refund claims under Section 107(11) CGST Act

Remand orders for fresh collective reconsideration of zero-rated supply input tax credit refund claims under Section 107(11) CGST ActCase-LawsGSTThe HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate

Remand orders for fresh collective reconsideration of zero-rated supply input tax credit refund claims under Section 107(11) CGST Act
Case-Laws
GST
The HC allowed the petition in part, setting aside impugned orders and remanding the matters to the Appellate Authority for fresh adjudication. The court held that the Appellate Authority, under Section 107(11) of the CGST Act, has power to confirm, modify or annul orders and must reconsider all refund applications collectively rather than i

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