Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons under GST?

  • No.
  • Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against,
  • but shall not refer the case back to the authority that passed the decision or order.

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