https://www.taxtmi.com/caselaws?id=763990 The Delhi HC allowed a writ petition challenging rejection of GST refund claim. Petitioner applied for refund for April 2018-March 2019, complied with deficiency memos, but faced continued inaction by respondents. Despite HC's earlier direction in November 2020 to process the claim within three weeks, respondents failed to act. The Commissioner improperly attempted to review an appellate authority's order under Section 107(2) of GST Act. HC held that Commissioner cannot sit above appellate authority and lacks power to review appellate orders, rendering the impugned order unsustainable. en-us Mon, 16 Dec 2024 00:00:00 +0530 Fri, 27 Dec 2024 16:11:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763990 The Delhi HC allowed a writ petition challenging rejection of GST refund claim. Petitioner applied for refund for April 2018-March 2019, complied with deficiency memos, but faced continued inaction by respondents. Despite HC's earlier direction in November 2020 to process the claim within three weeks, respondents failed to act. The Commissioner improperly attempted to review an appellate authority's order under Section 107(2) of GST Act. HC held that Commissioner cannot sit above appellate authority and lacks power to review appellate orders, rendering the impugned order unsustainable. Case-Laws GST Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763990