2026-VIL-88-GSTAT-ERN
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SGST Tribunal

GST – Power of Appellate Authority to remand case - Interpretation of Section 107(11) of CGST Act, 2017 - Commissioner (Appeals) partially allowed the assessee appeal and directed the original adjudicating authority to verify documents and delete unwarranted demands if found in order, Revenue in appeal contending that appellate authority violated statutory provisions as appellate authority has no power to refer matter back to adjudicating authority - HELD - The Section 107(11) of CGST Act expressly provides that the Appellate Authority shall after making such further inquiry as may be necessary pass such order as it thinks just and proper confirming modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order - The statute contemplates only three courses of action available to the Appellate Authority namely to confirm modify or annul the impugned decision or order. The power to remand has been expressly excluded by the legislature. Where the appellate authority has accepted the taxpayer's contention on merits it ought to have brought the appellate proceedings to their logical conclusion by appropriately deciding the case finally instead of relegating the taxpayer to the adjudicating authority. The appellate authority should not have proceeded to give certain directions to the adjudicating authority whose order is in appeal before it. The impugned direction of remand is contrary to express statutory mandate and cannot be sustained in law - The impugned Order-in-Appeal is set aside to the extent of referred back to the adjudicating authority - The Commissioner (Appeals) is directed to pass a fresh order after conducting necessary verification at its own level and following the principles of natural justice – Revenue appeal is allowed by remand
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