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    <title>2025 (7) TMI 2057 - DELHI HIGH COURT</title>
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    <description>Section 107(11) of the CGST Act permits the Appellate Authority to conduct further inquiry and confirm, modify or annul a challenged GST order, although it cannot remand the matter. The article notes that this remedy can address factual and legal objections, including the need for cross-examination and whether an asserted payment was accounted for; the payment was recorded as considered in the impugned order. The writ petition was therefore not entertained, and the petitioner was directed to pursue the statutory appeal, with liberty to seek exclusion of the writ-pendency period for limitation.</description>
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    <pubDate>Sun, 27 Jul 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=470530</link>
      <description>Section 107(11) of the CGST Act permits the Appellate Authority to conduct further inquiry and confirm, modify or annul a challenged GST order, although it cannot remand the matter. The article notes that this remedy can address factual and legal objections, including the need for cross-examination and whether an asserted payment was accounted for; the payment was recorded as considered in the impugned order. The writ petition was therefore not entertained, and the petitioner was directed to pursue the statutory appeal, with liberty to seek exclusion of the writ-pendency period for limitation.</description>
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