{"id":76590,"date":"2026-09-10T08:51:20","date_gmt":"2026-09-10T08:51:20","guid":{"rendered":""},"modified":"2026-09-10T08:51:20","modified_gmt":"2026-09-10T08:51:20","slug":"appellate-remand-powers-under-gst-exclude-sending-matters-back-appellate-authorities-must-verify-evidence-and-decide-appeals-finally","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76590","title":{"rendered":"Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally."},"content":{"rendered":"<p>Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.<br \/>Case-Laws<br \/>GST<br \/>Section 107(11) of the CGST Act permits an appellate authority to conduct or cause further inquiry and then confirm, modify or annul the order under appeal; it does not permit remand to the adjudicating authority. The appellate authority must independently verify relevant documents and figures and issue a reasoned final order identifying the points for determination, its decision and reasons. A direction requiring the adjudicating authority to re-examine evidence and delete or confirm a tax demand exceeds appellate jurisdiction. The appeal must instead be decided afresh by the appellate authority after necessary verification and observance of natural justice.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=103616\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate remand powers under GST exclude sending matters back; appellate authorities must verify evidence and decide appeals finally.Case-LawsGSTSection 107(11) of the CGST Act permits an appellate authority to conduct or cause further inquiry and the&#8230;<\/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-76590","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76590","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=76590"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76590\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}