Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.
Case-Laws
GST
Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority's practice of remitting matters back to the adjudicating authority is impermissible; consequently the court refused to direct the writ petitioner to pursue relief before the GST appellate forum. The court noted connected orders dated
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