GST Appellate authority cannot Remand proceedings to original authority

Kronos Solutions India Private Limited Vs Union of India (Allahabad High Court) Introduction: The Allahabad High Court recently rendered a crucial judgment in the case of Kronos Solutions India Private Limited vs Union of India, focusing on a CGST appeal against an order by the Adjudicating Authority. The petitioner contested the decision of the Joint Director (CGST) (Appeals), Noida, dated 21.2.2023, urging that it violated Section 107(11) of the CGST Act, 2017. Detailed Analysis: The heart of the matter lies in the power of the Appellate Authority to remand the case to the Adjudicating Autho...