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GST - Highlights / Catch Notes

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The HC allowed the petition. The respondents failed to file a ...


Petition allowed for tax refund claim, Commissioner can't review appellate order u/s 107(2).

January 1, 2025

Case Laws     GST     HC

The HC allowed the petition. The respondents failed to file a reply despite granted extensions regarding the petitioner's refund claim for April 2018 to March 2019. The HC held that the Commissioner cannot review an order passed by the appellate authority u/s 107(2) of the Act, rendering the impugned order unsustainable in light of the HC's earlier observations.

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