https://www.taxtmi.com/article/detailed?id=16174 Appellate Authority under section 107 of the CGST Act, 2017 lacks power to remand a matter to the adjudicating authority. Its jurisdiction is confined to confirming, modifying or annulling the appealed order, and section 107(11) expressly bars referral back to the adjudicating authority. In refund matters relating to export of services, orders remanding the case for redetermination of the place of supply were therefore not sustainable where the statutory provision permitted no remand. en-us Thu, 09 Apr 2026 08:10:04 +0530 Thu, 09 Apr 2026 08:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16174 Appellate Authority under section 107 of the CGST Act, 2017 lacks power to remand a matter to the adjudicating authority. Its jurisdiction is confined to confirming, modifying or annulling the appealed order, and section 107(11) expressly bars referral back to the adjudicating authority. In refund matters relating to export of services, orders remanding the case for redetermination of the place of supply were therefore not sustainable where the statutory provision permitted no remand. Articles Goods and Services Tax - GST Thu, 09 Apr 2026 08:10:04 +0530 https://www.taxtmi.com/article/detailed?id=16174