Social forestry expenditure requires activity-based classification, limiting book-profit adjustments and preserving penalty relief where normal additi...
Inaccurate-particulars penalties fail where transfer-pricing documentation shows good faith and due diligence, and underlying capital-gains additions ...
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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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