Anand And Anand (Law Firm) Vs Principal Commissioner Central Goods And Services Tax And 2 Others
Date: September 3, 2025
Court: High Court
Bench: Allahabad
Type: Writ Petition
Judge(s)/Member(s): SAURABH SHYAM SHAMSHERY
Subject Matter
Appellate Authority Lacks Power to Remand Case to Adjudicating Authority
Summary
This writ petition challenges an appellate order dated September 27, 2023. The order, passed by the Joint Commissioner, CGST Appeals, Noida, directed that a matter be remitted back to the adjudicating authority for a fresh examination. The core issue…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. Heard Sri Shubham Agrawal, learned counsel for petitioner and Sri Ranjit Kumar Verma, Advocate holding brief of Sri Parv Agarwal, learned counsel for respondents. 2. The limited issue before this Court is in terms of sub-clause (11) of Section 107 of Central Goods and Services Tax Act, 2017 whether Appellate Authority has power to remit th…