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


Last updated: 12 September 2025

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

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

GST Plus

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)


Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)
 

CCI Pro

Shree
Published in GST
Views : 20
downloaded 40 times
Share Report Abuse
Comments

CAclubindia's WhatsApp Groups Link

Other Latest Judgments

View More Judgments »


CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Trending Online Classes

view all classess

Follow us

Browse by Category