https://www.taxtmi.com/caselaws?id=795862 Section 107(11) is described as limiting the Appellate Authority to confirming, modifying or annulling the challenged decision after necessary inquiry, while expressly prohibiting remand to the original Adjudicating Authority. Where admissible input tax credit is found allowable, the demand should therefore be modified at the appellate stage rather than sent for fresh adjudication. The notes further state that a remand issued despite this prohibition is a jurisdictional defect. Rejection of rectification on limitation and the availability of an alternative appeal are described as not barring writ review where the challenged action is ex facie contrary to an express statutory restriction. en-us Thu, 09 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795862 Section 107(11) is described as limiting the Appellate Authority to confirming, modifying or annulling the challenged decision after necessary inquiry, while expressly prohibiting remand to the original Adjudicating Authority. Where admissible input tax credit is found allowable, the demand should therefore be modified at the appellate stage rather than sent for fresh adjudication. The notes further state that a remand issued despite this prohibition is a jurisdictional defect. Rejection of rectification on limitation and the availability of an alternative appeal are described as not barring writ review where the challenged action is ex facie contrary to an express statutory restriction. Case-Laws GST Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795862