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    <title>2025 (10) TMI 438 - KARNATAKA HIGH COURT</title>
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    <description>HC allowed the writ petition in part, holding that under s.107(11) the Appellate Authority lacked power to remit the matter to the original authority and could only dismiss or allow the appeal. The court accepted that the petitioner had furnished GST returns and produced documents before the Appellate Authority; it remitted the matter to the original authority to examine those documents, assess the claim regarding tax liability on inverted supplies, and pass fresh orders in accordance with law.</description>
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      <description>HC allowed the writ petition in part, holding that under s.107(11) the Appellate Authority lacked power to remit the matter to the original authority and could only dismiss or allow the appeal. The court accepted that the petitioner had furnished GST returns and produced documents before the Appellate Authority; it remitted the matter to the original authority to examine those documents, assess the claim regarding tax liability on inverted supplies, and pass fresh orders in accordance with law.</description>
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