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of <h1>Commissioner of CGST Must Direct Subordinate Officer to Appeal Flawed Orders Under Section 79(2) of GST Law.</h1> The Commissioner of CGST cannot independently revise an order deemed illegal or improper. Under Section 79(2) of the model GST law, if the Commissioner finds an order by an adjudicating authority to be flawed, he must identify the issues and direct a subordinate GST officer to file an application to the First Appellate Authority (FAA). This application is treated as an appeal by the FAA. Different provisions exist for CGST and SGST regarding this process.
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