2026-VIL-237-GSTAT-ERN
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SGST Tribunal

GST – Validity of Remand order by the First Appellate Authority directing the adjudicating authority to verify reconciliation statements and delete the demand - Violation of Section 107(11) of the CGST Act - The adjudicating authority confirmed the demand of ITC along with interest and imposed penalty - The FAA partially allowed assessee's appeal and directed it to submit reconciliation statements and workings for the relevant financial years before the adjudicating authority – Appellant-Revenue contended that the order contravenes Section 107(11) of the CGST Act and Rule 113 of the CGST Rules, 2017 - Whether the FAA can remand the matter back to adjudicating authority for verification of the reconciliation statements - HELD - Section 107(11) empowers the FAA, after making such further inquiry as may be necessary, to pass such order as it thinks just and proper confirming, modifying or annulling the decision or order appealed against. It expressly prohibits referring the case back to the adjudicating authority that passed the decision or order. The statute gives the FAA enough powers to make further inquiry, which was not done, instead the FAA embarked on a course of action expressly forbidden - There was no dispute on the merits of the need for verification of the reconciliation statements. The dispute was only that the verification should have been done by the FAA himself - The order in appeal is set aside and the matter is remanded to the Appellate Authority for fresh consideration - The appeal is allowed
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