Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

The Delhi High Court ruled that the commissioner cannot use its powers under Section 107(2) of the CGST Act to review an order passed by an appellate authority. The case involved the commissioner attempting to review an order that had already been passed by an appellate authority, which is prohibited under the law. The court held that the commissioner’s powers are limited to certain specified functions and cannot extend to reviewing appellate orders. This decision emphasizes the hierarchy of tax authorities and the scope of their respective powers under the GST framework.