The GST Appellate Authority has wide powers to re-adjudicate a case completely.
The GST Appellate Authority has wide powers to re-adjudicate a case completely. Issue Does the first Appellate Authority under Section 107(11) of the CGST Act, 2017, have the full power to re-examine all facts, evidence, and replies afresh (acting as a true first appeal), or is its role limited to merely reviewing the correctness of… Read More »

