https://www.taxtmi.com/highlights?id=84475 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. en-us Wed, 01 Jan 2025 08:33:06 +0530 Wed, 01 Jan 2025 08:33:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84475 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. Highlights GST Wed, 01 Jan 2025 08:33:06 +0530 https://www.taxtmi.com/highlights?id=84475