Allahabad HC Bars Remand in GST Registration Cancellation Appeals

Kanha Shree Steels Vs Assistant Deputy Commissioner CGST (Allahabad High Court) The Allahabad High Court has examined the question as to whether an appellate authority under Section 107 of the CGST Act, 2017 has the power to remand a matter or direct factual verification after quashing an order cancelling GST registration. In the present case, the petitioner’s GST registration was cancelled on the grounds that the petitioner was not conducting any business from the disclosed place of business pursuant to a formal enquiry by the Department. Following cancellation, an application filed for...