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of <h1>Appellate Authority Lacks Power to Remand Cases Under GST Law, Must Decide on Appeals Per Section 107(11)</h1> The Appellate Authority (AA) does not have the power to remand a case back to the adjudicating authority under GST law. According to Section 107(11), the AA must conduct any necessary inquiries and then issue an order that either confirms, modifies, or annuls the decision or order being appealed. The statute explicitly prohibits the AA from referring the case back to the original authority that made the decision or order.
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