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Decoding Indian Tax Laws

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Decoding Indian Tax Laws

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TaxcodeIN

Decoding Indian Tax Laws

Commissioner, CGST & C. Ex., Raigad Commissionerate Vs. Kairav Chemofarbe Industries Ltd. – GSTAT, Thane Bench

August 6, 2026

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In re: S.K. Swamy and Company – Karnataka AAR (GST)

GSTAT Thane Bench Holds It Lacks Jurisdiction Over Refund Appeals Under Section 142(3) CGST Act; Directs Revenue to Approach CESTAT

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