GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority
GST Appellate Authority Lacks Power to Remand Matter Back to Adjudicating Authority Issue Whether the First Appellate Authority under Section 107 of the GST Act has the statutory power to remand a matter back to the Adjudicating Authority for fresh decision upon finding that the original order travelled beyond the Show Cause Notice (SCN). Facts… Read More »