https://www.taxtmi.com/caselaws?id=470530 Statutory GST appellate remedy was treated as adequate despite allegations that cross-examination was denied and a payment was disregarded. Section 107(11) of the CGST Act permits the Appellate Authority to conduct further inquiry and confirm, modify or annul the challenged order, although it cannot remand the matter. The appellate process can address factual and legal grievances, including the need for cross-examination and accounting for an asserted payment; the payment had been considered in the challenged order. Writ jurisdiction was therefore not invoked, and the petitioner was relegated to appeal with liberty to seek exclusion of the writ-pendency period for limitation. en-us Sun, 27 Jul 2025 00:00:00 +0530 Wed, 29 Jul 2026 18:59:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470530 Statutory GST appellate remedy was treated as adequate despite allegations that cross-examination was denied and a payment was disregarded. Section 107(11) of the CGST Act permits the Appellate Authority to conduct further inquiry and confirm, modify or annul the challenged order, although it cannot remand the matter. The appellate process can address factual and legal grievances, including the need for cross-examination and accounting for an asserted payment; the payment had been considered in the challenged order. Writ jurisdiction was therefore not invoked, and the petitioner was relegated to appeal with liberty to seek exclusion of the writ-pendency period for limitation. Case-Laws GST Sun, 27 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470530