Non-Constitution of GST Appellate Tribunal forces Dept to refund amount encashed, with a week given to furnish Bank Guarantee.
In a significant ruling, the Karnataka High Court directed authorities to refund an amount encashed from a petitioner, who is engaged in the manufacturing and trading of sports goods, due to the non-constitution of the Goods and Services Tax Appellate Tribunal (GSTAT). The petitioner faced a show cause notice (SCN) from the department demanding tax…
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