https://www.taxtmi.com/caselaws?id=795862 Section 107(11) confines the Appellate Authority to confirming, modifying or annulling the challenged decision after necessary inquiry and expressly prohibits remand to the original Adjudicating Authority. Where appellate findings support admissible input tax credit, the demand must be modified by the Appellate Authority rather than sent for fresh adjudication. A remand made despite that prohibition is without jurisdiction. Rejection of rectification on limitation and the availability of an alternative appeal do not prevent writ review of an action that violates an express statutory restriction. The appellate decision requires reconsideration on existing findings without referral to the original authority. en-us Thu, 09 Jul 2026 00:00:00 +0530 Wed, 09 Sep 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795862 Section 107(11) confines the Appellate Authority to confirming, modifying or annulling the challenged decision after necessary inquiry and expressly prohibits remand to the original Adjudicating Authority. Where appellate findings support admissible input tax credit, the demand must be modified by the Appellate Authority rather than sent for fresh adjudication. A remand made despite that prohibition is without jurisdiction. Rejection of rectification on limitation and the availability of an alternative appeal do not prevent writ review of an action that violates an express statutory restriction. The appellate decision requires reconsideration on existing findings without referral to the original authority. Case-Laws GST Thu, 09 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795862