Power u/s. 107(2) doesn’t permit commissioner to review order of appellate authority

G.S Industries Vs Commissioner of Central Tax And GST (Delhi High Court) Delhi High Court held that review of order passed by the appellate authority, by the Commissioner, by exercising powers vested by section 107(2) of the Central Goods and Services Tax Act is unsustainable n law. Accordingly, writ petition allowed. Facts- The petitioner have applied for refund for the period April 2018 to March 2019. Two deficiency memos came to be issued by the respondents while considering the aforesaid applications. It is the case of the writ petitioner that the aforesaid deficiency memos were duly atten...