First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority

Last updated: 06 April 2026

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Quick Summary

The Allahabad High Court has ruled that the Appellate Authority, under Section 107(11) of the CGST Act, 2017, does not have the power to send cases back to the adjudicating authority. The court found that appellate orders remitting matters for reconsideration were unlawful. This decision reaffirms that the appellate authority must either confirm, modify, or annul the original decision, as the statute explicitly prohibits remanding cases.

Court :
Allahabad High Court

Brief :
The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) v. Principal Commissioner, Central Goods and Services Tax & Ors. [Writ Tax No. 852 of 2026 along with Writ Tax Nos. 859 of 2026, 861 of 2026 and 860 of 2026, order dated February 16, 2026] held that the Appellate Authority under Section 107(11) of the CGST Act, 2017 does not possess the power to remand matters to the adjudicating authority, and therefore the appellate orders remitting the matter for reconsideration were unsustainable in law.

Citation :
Writ Tax No. 852 of 2026 along with Writ Tax Nos. 859 of 2026, 861 of 2026 and 860 of 2026, order dated February 16, 2026

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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