{"id":75046,"date":"2026-02-19T14:20:53","date_gmt":"2026-02-19T08:50:53","guid":{"rendered":""},"modified":"2026-02-19T14:20:53","modified_gmt":"2026-02-19T08:50:53","slug":"appellate-remand-prohibition-remanding-gst-matters-back-to-adjudicating-authority-is-impermissible-petitioner-need-not-be-relegated","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75046","title":{"rendered":"Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated."},"content":{"rendered":"<p>Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.<br \/>Case-Laws<br \/>GST<br \/>Appellate remand power under Section 107(11) was challenged and the court found that the appellate authority&#39;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<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97031\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate remand prohibition: remanding GST matters back to adjudicating authority is impermissible, petitioner need not be relegated.Case-LawsGSTAppellate remand power under Section 107(11) was challenged and the court found that the appellate authority&#8217;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75046","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75046","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75046"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75046\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75046"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75046"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75046"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}