https://www.taxtmi.com/article/detailed?id=12845 Section 107 bars the first appellate authority from remanding matters back to the adjudicating authority; it may confirm, modify or annul orders after further inquiry but not remit. The dispute concerned whether post-sale discounts required reversal of input tax credit, with the assessing officer treating such discounts as a purchaser-provided service. The High Court concluded that characterization was erroneous, held that alternative remedies are relevant but not an absolute bar to judicial review, and directed reassessment of the input tax credit defect after giving the assessee an opportunity to be heard. en-us Sat, 10 Aug 2024 11:42:00 +0530 Sat, 10 Aug 2024 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12845 Section 107 bars the first appellate authority from remanding matters back to the adjudicating authority; it may confirm, modify or annul orders after further inquiry but not remit. The dispute concerned whether post-sale discounts required reversal of input tax credit, with the assessing officer treating such discounts as a purchaser-provided service. The High Court concluded that characterization was erroneous, held that alternative remedies are relevant but not an absolute bar to judicial review, and directed reassessment of the input tax credit defect after giving the assessee an opportunity to be heard. Articles Goods and Services Tax - GST Sat, 10 Aug 2024 11:42:00 +0530 https://www.taxtmi.com/article/detailed?id=12845