G.S Industries Vs Commissioner of Central Tax And GST
Date: December 15, 2024
Subject Matter
Power u/s. 107(2) doesn’t permit the Commissioner to review the order of an appellate authority
Summary
In this case, the petitioner filed a writ petition challenging an Order-in-Appeal dated 24 May 2024, which overturned a prior refund sanction order dated 09 June 2023. The background involves the petitioner initially applying for a refund during the…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. The order sheet would reflect that despite time having been granted on 19 September 2024 and 16 October 2024, the respondents have failed to file a reply. Although Mr. Singla, learned counsel representing them has vehemently requested for further time being granted to file an additional affidavit, we find no justification to defer disposal of…