GST Appellate Authority Cannot Remand Case Due to Adjudicating authority: Allahabad HC

Anand And Anand (Law Firm) Vs Principal Commissioner Central Goods And Services And 2 Others (Allahabad High Court) The petition before the High Court concerned the scope of powers of the Appellate Authority under Section 107(11) of the Central Goods and Services Tax Act, 2017, specifically whether it can remand a case back to the adjudicating authority. The impugned appellate order dated 27.09.2023 had remitted the matter to the adjudicating authority for fresh determination regarding the place of supply of services. The Court examined Section 107(11), which provides that the Appellate Author...