Department cannot decline to accept Finding of Commissioner (A) without challenging the same

Rocky Marketing Pvt. Ltd. Vs Joint Commissioner of GST & CE (In situ) (Madras High Court)

The larger issue agitated by the petitioner relates to its entitlement for refund on the ground that excess tax has been paid by it, there are two issues that arise for separate determination. The first relates to whether there is commonality in regard to the input services availed. This issue, in fact, stands settled at the level of first appeal, not just because of the casual observation of the Commissioner on convergence of both

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