https://www.taxtmi.com/caselaws?id=798693 Section 107 of the CGST/KGST Acts permits an appellate authority to conduct further inquiry but expressly prohibits referring the matter back to the original adjudicating authority. Verification of records or documents required for deciding an appeal must therefore be undertaken by the appellate authority itself. Its written order must identify the points for determination, record reasons and finally confirm, modify or annul the appealed order. A direction requiring the original authority to verify evidence and delete demand if appropriate is outside appellate jurisdiction, leaves the appeal undecided and impermissibly grants a further opportunity for fresh adjudication. en-us Tue, 08 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798693 Section 107 of the CGST/KGST Acts permits an appellate authority to conduct further inquiry but expressly prohibits referring the matter back to the original adjudicating authority. Verification of records or documents required for deciding an appeal must therefore be undertaken by the appellate authority itself. Its written order must identify the points for determination, record reasons and finally confirm, modify or annul the appealed order. A direction requiring the original authority to verify evidence and delete demand if appropriate is outside appellate jurisdiction, leaves the appeal undecided and impermissibly grants a further opportunity for fresh adjudication. Case-Laws GST Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798693