GST Appellate Authority cannot Remand case back to Adjudicating Authority: Allahabad HC sets aside order against Law Firm [Read Order]
The legislative intent is clear that the appellate authority must adjudicate the appeal itself after making necessary inquiries.
![GST Appellate Authority cannot Remand case back to Adjudicating Authority: Allahabad HC sets aside order against Law Firm [Read Order]](https://images.taxscan.in/h-upload/2025/09/17/2087989-allahabad-highcourt-taxscan.webp "GST Appellate Authority cannot Remand case back to Adjudicating Authority: Allahabad HC sets aside order against Law Firm [Read Order]")
The Allahabad High Court has held that the GST ( Goods and Services Tax ) Appellate Authority has no power to remand cases back to the Adjudicating Authority under Section 107(11) of the Central Goods and Services Tax Act, 2017. A writ petition was filed by M/s Anand and Anand, a law firm, challenging an order of the Joint Commissioner (Appeals), CGST, Noida, which had...
The Allahabad High Court has held that the GST ( Goods and Services Tax ) Appellate Authority has no power to remand cases back to the Adjudicating Authority under Section 107(11) of the Central Goods and Services Tax Act, 2017.
A writ petition was filed by M/s Anand and Anand, a law firm, challenging an order of the Joint Commissioner (Appeals), CGST, Noida, which had remitted multiple appeals back to the adjudicating authority for fresh consideration.
Justice Saurabh Shyam Shamshery examined the statutory provision under Section 107(11), which mandates that the Appellate Authority may either confirm, modify, or annul the order appealed against, but it “shall not refer the case back to the adjudicating authority.”
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Despite this clear bar, the Joint Commissioner (Appeals) had remitted the case back on the ground that conclusive evidence regarding the place of supply of services was not produced.
The Court observed that such an approach was contrary to the statute. The bench referred to its earlier Division Bench decision in M/s Kronos Solutions India Pvt. Ltd. v. Union of India, reiterated that no inherent power exists with the appellate authority to set aside and remand matters.
The legislative intent is clear that the appellate authority must adjudicate the appeal itself after making necessary inquiries.
It was also noted that while the appellate order recorded certain findings in favor of the petitioner, the later portion remanding the matter contradicted those very findings, reflecting inconsistency in the reasoning. The respondents could not advance any argument contrary to the statutory mandate.
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Accordingly, the High Court set aside the part of the impugned order dated 27.09.2023 which remitted the case to the adjudicating authority. The matter was remanded instead to the Appellate Authority itself for fresh adjudication in accordance with law.
The Court also noted that since the GST Appellate Tribunal is not yet functional, writ petitions in such cases are being entertained directly.
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