https://www.taxtmi.com/caselaws?id=759777 The HC set aside the Assistant Commissioner's order rejecting a refund application worth Rs. 2,02,09,111. The Assistant Commissioner had disregarded the Joint Commissioner's appellate order directing reevaluation on merits and improperly rejected the application citing limitation. The HC emphasized the importance of hierarchical compliance in CGST administration and directed the Commissioner to take departmental action against the Assistant Commissioner for insubordination. The court appointed another officer to review the refund application solely on merits within two months, ensuring proper adherence to appellate orders and maintaining administrative integrity. en-us Thu, 03 Oct 2024 00:00:00 +0530 Wed, 25 Jun 2025 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759777 The HC set aside the Assistant Commissioner's order rejecting a refund application worth Rs. 2,02,09,111. The Assistant Commissioner had disregarded the Joint Commissioner's appellate order directing reevaluation on merits and improperly rejected the application citing limitation. The HC emphasized the importance of hierarchical compliance in CGST administration and directed the Commissioner to take departmental action against the Assistant Commissioner for insubordination. The court appointed another officer to review the refund application solely on merits within two months, ensuring proper adherence to appellate orders and maintaining administrative integrity. Case-Laws GST Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759777