Reviewing of Earlier Order of Commissioner of GST is Impermissible by law: CESTAT sets aside order

It was observed that the action of the adjudicating authority clearly amounted to reviewing his own earlier order, which is impermissible in law, also for the reason that it may be a debatable issue
GST - CESTAT - CESTAT Chennai - GST commissioner - Goods and Service Tax - taxscan

The Chennai bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has observed that reviewing the earlier order of the commissioner of Goods and Service Tax ( GST ) is Impermissible by law. M/s. United India Insurance Company Limited, the appellant is engaged in providing General Insurance Services, Insurance Auxiliary Services – Reverse…

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