Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documents
Case-Laws
GST
The HC allowed the writ petition in part and remitted the matter to the original authority (respondent No.2) for fresh adjudication. The court held that the Appellate Authority, under s.107(11), lacked jurisdiction to remit proceedings and could only allow or dismiss the appeal; accordingly the petitioner's production of documents
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