{"id":70662,"date":"2025-01-01T08:33:06","date_gmt":"2025-01-01T03:03:06","guid":{"rendered":""},"modified":"2025-01-01T08:33:06","modified_gmt":"2025-01-01T03:03:06","slug":"petition-allowed-for-tax-refund-claim-commissioner-can-39-t-review-appellate-order-u-s-107-2","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70662","title":{"rendered":"Petition allowed for tax refund claim, Commissioner can&#39;t review appellate order u\/s 107(2)."},"content":{"rendered":"<p>Petition allowed for tax refund claim, Commissioner can&#39;t review appellate order u\/s 107(2).<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition. The respondents failed to file a reply despite granted extensions regarding the petitioner&#39;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&#39;s earlier observations.<br \/> TMI Updates &#8211; H<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=84475\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC allowed the petition. The respondents failed to file a reply despite granted extensions regarding the petitioner&#8217;s refund claim for April 2018 to March 2019. The HC held that the Commissioner cannot review an order p<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70662","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70662"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70662\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}