Whether Appellate Authority has power to remand back under GST law?
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- By Taxmann
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- Last Updated on 19 March, 2022
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Taxmann’s Research & Advisory (Indirect Tax) Team – [2022] 136 taxmann.com 206 (Article)
Under the GST laws, the adjudicating authority is empowered to pass various decisions or orders. The person who is aggrieved by such a decision or order of the adjudicating authority can file an appeal against such order before the Appellate Authority.
After hearing the taxpayer and the Revenue sides, the Appellate Authority can pass an order by confirming, modifying or annulling the decision or order of the adjudicating authority. Notably, the provision also categorically provides that the Appellate Authority can’t refer back the case to the adjudicating authority. In other words, it has to decide the matter on its own. But in the recent trend of litigations at the first appellate level, it has been observed that in a few cases the Appellate Authority is remanding the matter back to the adjudicating authority.
In this article, the Taxmann’s Research & Advisory (Indirect Tax) Team analysed and discussed the validity of the action of appellate authority for remanding the matter to the adjudicating authority.
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