No Provisions in GST Law for remand back by First Appellate Authority

Last updated: 12 September 2025

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The Allahabad High Court has ruled that a First Appellate Authority under the CGST Act cannot send a case back to the original adjudicating authority for further verification once it finds the initial order to be flawed. The court stated that the appellate authority's powers are limited to confirming, modifying, or annulling the order, and it cannot grant the revenue department a 'second inning' to rectify defects. This decision aims to prevent endless appeals and ensure finality in tax proceedings.

Court :
Allahabad High Court

Brief :
The Hon'ble Allahabad High Court in the case of M/s Kanha Shree Steels v. Assistant Deputy Commissioner CGST Division-VI Ghaziabad & Others [WRIT TAX No. - 2746 of 2025, order dated August 19, 2025] held that once an appellate authority finds a show cause notice and cancellation order deficient for lack of reasons, it cannot remand the matter back for verification; the appellate authority under Section 107 of the CGST Act cannot grant a "second inning" to Revenue by referring cases back to the adjudicating authority.

Citation :
WRIT TAX No. - 2746 of 2025, order dated August 19, 2025

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Shree

Finance Professional

I write practical, research-driven articles on finance, insurance, taxation, business compliance, investing, labour laws, and digital platforms. My goal is to simplify complex topics into clear, actionable insights that help readers make informed financial and business decisions.

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