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[Cites 0, Cited by 0] [Section 142(7)] [Section 142] [Entire Act]

State of Odisha - Subsection

Section 142(7)(b) in Odisha Goods and Services Tax Act, 2017

(b)every proceeding of appeal, revision, review or reference relating to any output tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of the existing law, and any amount found to be admissible to the claimant shall be refunded to him in cash in accordance with the provisions of the existing law and the amount rejected, if any, shall not be admissible as input tax credit under this Act.