https://www.taxtmi.com/caselaws?id=796621 Section 107(11) of the Central Goods and Services Tax Act, 2017 bars the Appellate Authority from remanding matters but permits further inquiry necessary for proper adjudication. That power may include allowing cross-examination where required, enabling the appellate forum to examine alleged denial of cross-examination, factual and legal grievances, and claims of payments already made. The statutory appeal is therefore described as an efficacious remedy, with writ jurisdiction not invoked and the petitioner directed to pursue the appellate remedy. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796621 Section 107(11) of the Central Goods and Services Tax Act, 2017 bars the Appellate Authority from remanding matters but permits further inquiry necessary for proper adjudication. That power may include allowing cross-examination where required, enabling the appellate forum to examine alleged denial of cross-examination, factual and legal grievances, and claims of payments already made. The statutory appeal is therefore described as an efficacious remedy, with writ jurisdiction not invoked and the petitioner directed to pursue the appellate remedy. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796621