GST Officer Cannot Disobey Appellate Order: Bombay HC

Globus Petroadditions Pvt. Ltd. Vs Union of India (Bombay High Court) Bombay High Court has intervened in a Goods and Services Tax (GST) refund dispute, quashing an order passed by an Assistant Commissioner who refused to comply with the directions of a superior appellate authority. The court strongly reiterated the principle of judicial discipline within the tax hierarchy, emphasizing that subordinate officers cannot sit in judgment over the orders of their superiors. The case involves Globus Petroadditions Pvt. Ltd., which had filed a claim for refund of GST. The company’s refund appli...