REFUND OF PRE – DEPOSIT FOR FILING APPEAL INCLUDING REFUND ARISING IN PURSUANCE OF AN APPELLATE AUTHORITY’S ORDER

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..... ng in pursuance of appellate authority's order is another area that has been subject of judicial scrutiny and strictures. The following process is recommended in order to make this process streamlined, efficient and in line with the judicial decisions on the matter: i) Looking at the policy objective of making the refund process hassle free, it is recommended that the taxpayer may file a simple r .....

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..... voided and the tax administrations are made more accountable for early action in case of such refunds. iii) GST Law may provide for certain predefined period during which refund may not be granted which can be regarded as the mandatory waiting period for the outcome of the appeal / application for stay. iv) GST Law Drafting Committee may also consider for providing powers to jurisdictional autho .....

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