https://www.taxtmi.com/caselaws?id=418255 The HC allowed the writ petition, quashing the Assistant Commissioner's order that rejected the petitioner's GST refund claim. The court held that the Assistant Commissioner cannot refuse to comply with the Commissioner (Appeals-II)'s orders by claiming to challenge them before a yet-to-be-constituted GST Tribunal. The HC directed the Assistant Commissioner to comply with the appellate orders within a specified timeframe, emphasizing that a subordinate authority cannot sit in appeal against a superior authority's decision. The petitioner was granted an opportunity of being heard in the subsequent proceedings. en-us Tue, 01 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418255 The HC allowed the writ petition, quashing the Assistant Commissioner's order that rejected the petitioner's GST refund claim. The court held that the Assistant Commissioner cannot refuse to comply with the Commissioner (Appeals-II)'s orders by claiming to challenge them before a yet-to-be-constituted GST Tribunal. The HC directed the Assistant Commissioner to comply with the appellate orders within a specified timeframe, emphasizing that a subordinate authority cannot sit in appeal against a superior authority's decision. The petitioner was granted an opportunity of being heard in the subsequent proceedings. Case-Laws GST Tue, 01 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418255