https://www.taxtmi.com/article/detailed?id=15175 The Appellate Authority under Section 107(11) of the CGST Act has plenary first appellate powers to confirm, modify, or annul orders and may re examine both evidence and law, including documents submitted at the appeal stage. Staggered adjudication of interrelated refund claims should be avoided; common refund applications ought to be consolidated and adjudicated together after affording personal hearing and opportunity to submit additional documents, while respecting proviso safeguards on notice before adverse orders. en-us Sat, 04 Oct 2025 08:25:01 +0530 Sat, 04 Oct 2025 08:25:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15175 The Appellate Authority under Section 107(11) of the CGST Act has plenary first appellate powers to confirm, modify, or annul orders and may re examine both evidence and law, including documents submitted at the appeal stage. Staggered adjudication of interrelated refund claims should be avoided; common refund applications ought to be consolidated and adjudicated together after affording personal hearing and opportunity to submit additional documents, while respecting proviso safeguards on notice before adverse orders. Articles Goods and Services Tax - GST Sat, 04 Oct 2025 08:25:01 +0530 https://www.taxtmi.com/article/detailed?id=15175