GST appellate authorities must finally adjudicate appeals instead of shifting the adjudicatory responsibility back to the original authority: Calcutta High Court

Facts of the Case: In this case, the petitioner challenged an Order-in-Appeal dated 20.05.2024 passed under Section 107 of the CGST/WBGST Act, whereby the Appellate Authority, while partly accepting the petitioner’s contentions regarding admissible Input Tax Credit (ITC), directed the petitioner to appear before the Adjudicating Authority for verification of documents and settlement of the matter.…