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Goods & Service Tax (GST) 7 August 2026

GST Appeals Tribunal

The principal question before the GST Appellate Tribunal was whether an appeal in a transitional CENVAT refund case should be filed before the CESTAT, the GST Appellate Tribunal has clarified that such appeals must be filed before the CESTAT, the decision is expected to bring clarity to the process of filing appeals in transitional CENVAT refund cases, and will likely impact businesses that have been affected by the transition to the new tax regime

The GST Appellate Tribunal has ruled that appeals in transitional CENVAT refund cases must be filed before the CESTAT.
The decision is based on the principal question of whether such appeals should be filed before the CESTAT.
- The ruling is expected to bring clarity to the process of filing appeals in transitional CENVAT refund cases.
- It will likely impact businesses that have been affected by the transition to the new tax regime.

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GST Appeals Tribunal | Legal Suvidha