Appellate authority can remand back the appeal to AAR: AAAR

In re Punjab State Corporation Power Limited (GST AAAR Punjab) The appeal raised a question of the admissibility of Input Tax Credit (ITC), indicating a possible misinterpretation of clauses under subsection (2) of Section 97 of the CGST Act, 2017. The contention lies in whether the application was evaluated under the correct clause, considering the representative’s submissions during the Personal Hearing. The case review also spotlighted the power of the Appellate Authority to remand a case for re-examination, a matter of significant jurisprudential interest. This issue was approached w...