https://www.taxtmi.com/caselaws?id=775327 The HC dismissed the petition seeking modification of the order upholding the vires of the composite SCN issued for multiple financial years. The Court held that the Adjudicating Authority is distinct from the Appellate Authority, which has full power to consider the matter afresh, including all submissions and evidence. The embargo against remanding the matter aims to ensure finality and prevent repetitive proceedings. Citing precedents, the Court affirmed that the Appellate Authority's powers under Section 107(11) of the CGST Act include re-examining the merits and reconsidering the Adjudicating Authority's reasoning. Consequently, the Court declined to interfere and dismissed the application. en-us Thu, 10 Jul 2025 00:00:00 +0530 Mon, 21 Jul 2025 14:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775327 The HC dismissed the petition seeking modification of the order upholding the vires of the composite SCN issued for multiple financial years. The Court held that the Adjudicating Authority is distinct from the Appellate Authority, which has full power to consider the matter afresh, including all submissions and evidence. The embargo against remanding the matter aims to ensure finality and prevent repetitive proceedings. Citing precedents, the Court affirmed that the Appellate Authority's powers under Section 107(11) of the CGST Act include re-examining the merits and reconsidering the Adjudicating Authority's reasoning. Consequently, the Court declined to interfere and dismissed the application. Case-Laws GST Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775327