Appellate Authority Can Confirm, Modify, or Annul CGST Decisions; No Remands; Detailed Orders Required in One Year

The Appellate Authority under the CGST Act, 2017, is tasked with confirming, modifying, or annulling decisions without remanding cases back to the adjudicating authority. Orders enhancing penalties or reducing refunds require prior notice to the appellant. Decisions on unpaid or short-paid taxes, erroneous refunds, or incorrect input tax credits are made after issuing a show cause notice, adhering to specified time limits. Orders must be detailed, written, and ideally resolved within a year, excluding periods stayed by courts. Final orders are communicated to relevant parties and are binding, with a summary issued in FORM GST APL-04.