https://www.taxtmi.com/caselaws?id=448984 HC found that the Joint Director (CGST) (Appeals) exceeded statutory powers by remanding the case to the original adjudicating authority. The court set aside the order, determining that under Section 107(11) of CGST Act, 2017, the appeal authority cannot refer cases back. Despite Revenue's objection, the writ petition was deemed maintainable due to the absence of a constituted Tribunal, and the matter was directed for fresh consideration by the appeal authority. en-us Wed, 31 Jan 2024 00:00:00 +0530 Sat, 26 Apr 2025 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448984 HC found that the Joint Director (CGST) (Appeals) exceeded statutory powers by remanding the case to the original adjudicating authority. The court set aside the order, determining that under Section 107(11) of CGST Act, 2017, the appeal authority cannot refer cases back. Despite Revenue's objection, the writ petition was deemed maintainable due to the absence of a constituted Tribunal, and the matter was directed for fresh consideration by the appeal authority. Case-Laws GST Wed, 31 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448984