https://www.taxtmi.com/caselaws?id=798695 Section 107(11) of the CGST/KGST Acts confines the first appellate authority, after any necessary further inquiry, to confirming, modifying, or annulling the order under appeal and prohibits referral back to the original adjudicating authority. Where documents require verification, the appellate authority must obtain and assess them itself, determine the disputed issues, and issue a reasoned decision on merits in compliance with Section 107(12) and principles of natural justice. A direction requiring the original authority to verify evidence and then delete or reconfirm demand constitutes an impermissible remand, exceeds appellate jurisdiction, and is unsustainable. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798695 Section 107(11) of the CGST/KGST Acts confines the first appellate authority, after any necessary further inquiry, to confirming, modifying, or annulling the order under appeal and prohibits referral back to the original adjudicating authority. Where documents require verification, the appellate authority must obtain and assess them itself, determine the disputed issues, and issue a reasoned decision on merits in compliance with Section 107(12) and principles of natural justice. A direction requiring the original authority to verify evidence and then delete or reconfirm demand constitutes an impermissible remand, exceeds appellate jurisdiction, and is unsustainable. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798695