First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority
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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Bimal Jain
Published in GST
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