WRIT TAX No. - 1263 of 2023

M/S Anand And Anand (Law Firm) v. Principal Commissioner Central Goods And Services And 2 Others

Date Issued: 4 September 2025
State: JUDICATURE AT ALLAHABAD
Source: HIGH COURT OF JUDICATURE AT ALLAHABAD
Views: 11

Summary

This High Court of Judicature at Allahabad judgment concerns whether the Appellate Authority under Section 107(11) of the Central Goods and Services Tax Act, 2017 can remit a matter back to the Adjudicating Authority. The court notes the statutory bar on remand, sets aside the part of the impugned order sending the matter back, and directs the appeals to be decided in accordance with law. It also notes that the petition was entertained directly because the GST Tribunal was not functioning.