Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
