Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Section 107(11) of the CGST Act permits the appellate authority to conduct further inquiry and then confirm, modify or annul the appealed order, but bars it from remanding the matter to the adjudicating authority. Verification of documents and figures supporting a GST demand must therefore be undertaken by the appellate authority itself, including by calling for records where necessary. Section 107(12) requires a reasoned appellate order identifying the points for determination, the decision and the supporting reasons. A direction requiring the original authority to verify evidence and delete an untenable demand constitutes an impermissible remand and gives that authority a second opportunity. The appeal must be decided afresh after independent verification and observance of natural justice.
Section 107(11) of the CGST Act permits the appellate authority to conduct further inquiry and then confirm, modify or annul the appealed order, but bars it from remanding the matter to the adjudicating authority. Verification of documents and figures supporting a GST demand must therefore be undertaken by the appellate authority itself, including by calling for records where necessary. Section 107(12) requires a reasoned appellate order identifying the points for determination, the decision and the supporting reasons. A direction requiring the original authority to verify evidence and delete an untenable demand constitutes an impermissible remand and gives that authority a second opportunity. The appeal must be decided afresh after independent verification and observance of natural justice.
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TaxTMI 
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