https://www.taxtmi.com/caselaws?id=801279 Section 107(11) of the CGST Act requires the Appellate Authority to conduct any necessary further inquiry and permits it to confirm, modify or annul the appealed order, but prohibits referral of the matter back to the adjudicating authority. A conditional direction requiring the adjudicating authority to verify input tax credit reconciliation workings and then delete eligible credit-related demand, interest and penalty amounts amounts to an impermissible remand. Verification of the reconciliation must therefore be undertaken at the appellate level rather than delegated to the original authority, with the issue resolved in favour of Revenue. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801279 Section 107(11) of the CGST Act requires the Appellate Authority to conduct any necessary further inquiry and permits it to confirm, modify or annul the appealed order, but prohibits referral of the matter back to the adjudicating authority. A conditional direction requiring the adjudicating authority to verify input tax credit reconciliation workings and then delete eligible credit-related demand, interest and penalty amounts amounts to an impermissible remand. Verification of the reconciliation must therefore be undertaken at the appellate level rather than delegated to the original authority, with the issue resolved in favour of Revenue. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801279