2026-VIL-83-GSTAT-ERN
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SGST Tribunal

GST - Power and jurisdiction of Appellate Authority to remand matter to original adjudicating authority - Section 107(11) of CGST Act 2017 - Revenue filed appeal against Rectification Order wherein First Appellate Authority partially allowed appeal and partially remanded matter to adjudicating authority for verification of documents and tax computation - Whether Appellate Authority has power to remand matter back to original adjudicating authority for verification of documents and tax computation instead of deciding appeal finally on merits - HELD - Section 107(11) of CGST Act 2017 explicitly provides that 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 through the plain language of Section 107(11) - Where necessary the Appellate Authority may undertake or cause to be undertaken such further inquiry as it considers necessary and thereafter adjudicate the matter on its own merits without referring it back to the adjudicating authority. The Appellate Authority has the statutory power to call for records examine documents verify figures and undertake all necessary inquiries at its own level and then pass a final reasoned order. An order remanding matter to adjudicating authority for verification is in contravention of the express statutory bar against such remand - An order giving directions to the adjudicating authority without final determination on the merits amounts to referring the case back which is statutorily prohibited. The legislature has deliberately omitted the power to remand to ensure finality and closure of appellate proceedings. Any such remand exceeds statutory appellate jurisdiction and renders the order without legal authority - The Rectification Order to the extent it remands matter to adjudicating authority is set aside. The First Appellate Authority is directed to conduct necessary verification at its own level and pass a fresh final order on merits confirming modifying or annulling the demand following principles of natural justice – The appeal is disposed of
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