It is appropriate that the petitioner first move an application for cash refund before the Authorities so that the same can be decided in accordance with law.
Section 142 of the CGST Act, 2017—Cash Refund -- The petitioner has claimed that the order directing that part of the GST refund will be set off against future demand, is wrong and the refund should be made in cash. He accepted that as per Section 142 (8) (b) of the Act 2017, he can move an application for cash refund to the Authorities.
Held that:-The Hon’ble High Court held that the petitioner first move an application for cash refund before the Authorities so that the same can be decided in accordance with law.
It is appropriate that the petitioner first move an application for cash refund before the Authorities so that the same can be decided in accordance with law.
Section 142 of the CGST Act, 2017—Cash Refund -- The petitioner has claimed that the order directing that part of the GST refund will be set off against future demand, is wrong and the refund should be made in cash. He accepted that as per Section 142 (8) (b) of the Act 2017, he can move an application for cash refund to the Authorities.
Held that:-The Hon’ble High Court held that the petitioner first move an application for cash refund before the Authorities so that the same can be decided in accordance with law.