Appellate power to remit: remit where original authority did not examine newly produced evidence, requiring verification and rehearing.

Whether an advance ruling denying maintainability for lack of documentary material can stand is decided by reference to appellate power to confirm or modify the ruling; where the original authority did not adjudicate substantive classification or rate because documents and test reports were absent, newly produced invoices and records must be verified for factual accuracy and relevance before determination. The appropriate remedy is to set aside the impugned ruling and remit the matter for fresh consideration by the Authority for Advance Ruling with verification of documents and an adequate opportunity of hearing.

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Issues: Whether the impugned Advance Ruling holding the application to be non-maintainable can be sustained where relevant documentary material was not before the Authority for Advance Ruling and whether the matter should be remanded for fresh decision.

Analysis: The appellate power under Section 101 of the Central Goods and Services Tax Act, 2017 permits the Appellate Authority for Advance Ruling to confirm or modify the ruling appealed against. The impugned ruling recorded that certain documents and test-report credentials were not furnished to the Authority for Advance Ruling and, on that basis, declared the application non-maintainable. Subsequent to that ruling, the appellant placed before the Appellate Authority purchase and sales invoices and asserted availability of additional records which were not considered by the Authority for Advance Ruling. The newly produced material requires verification for factual accuracy and relevance before any determination on classification or rate can be made. Where the original authority has not adjudicated the substantive question due to absence of material, the appropriate course is to set aside the impugned ruling and remit the matter to the Authority for Advance Ruling to consider the issue afresh after affording an adequate opportunity of hearing and examining the records now available.

Conclusion: The impugned Advance Ruling dated 21.03.2025 is set aside and the matter is remanded to the Authority for Advance Ruling for fresh decision after verification of documents and after affording adequate opportunity of hearing.

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