2026-VIL-759-DEL
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SGST High Court Cases

GST - Powers and Jurisdiction of Appellate Authority under Section 107(11) of CGST Act, 2017 - Power to permit cross-examination of witnesses during appeal proceedings - Petitioner raised demand for wrongful availment of ITC on basis of fake invoices. Petitioner contended that Appellate Authority has no power to remit matter back to Adjudicating Authority and that petitioner was not given opportunity to cross-examine witnesses during adjudication proceedings, making writ petition maintainable - Whether Appellate Authority under Section 107(11) of CGST Act has power to permit cross-examination of witnesses and undertake further inquiry during appeal proceedings despite prohibition on remanding matter to Adjudicating Authority - HELD - Although Section 107(11) of CGST Act expressly prohibits Appellate Authority from referring case back to Adjudicating Authority, it expressly empowers Appellate Authority to undertake such further inquiry as may be necessary before deciding appeal. Such power is sufficiently wide to enable Appellate Authority in appropriate case to permit cross-examination of witnesses wherever considered necessary for just adjudication - Appellate Authority exercises jurisdiction of first appellate forum and possesses ample powers to confirm, modify or annul order under challenge. Being vested with wide appellate powers, Appellate Authority is competent to examine both factual and legal issues arising from impugned order including grievance relating to denial of cross-examination and consideration of deposits made - Petitioner must exhaust statutory remedy of appeal available under Section 107 of CGST Act before approaching High Court in writ jurisdiction - The writ petition is disposed of
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