Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons?

Question 10 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 10 – Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons? Ans. No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against, but shall not refer the ca

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