Section 112 of the CGST Act, 2017--- Review of Appellate authority order —- The applicant sought directions to respondent to implement order dated 08.10.2020 and further quash the verification report dated 08.03.2021. The petitioner had applied for the refund of unutilised ITC on 15.05.2019, which was rejected on 16.12.2019. Against this the appeal was filed, which was allowed by the appellate authority, vide order dated 08.10.2020. Thereafter, the respondent prepared a verification report.  The counsel for the petitioner submitted that under Section 112(3) of the Act, no power of review is available to the respondent. The court observed that the petitioner is right in his contention.

Held that:- The Hon’ble High Court issued notice and list the matter on 04.05.2022.