ArticleGST Article

First Appellate Authority under section 107 of the CGST Act has no power to remand matters to the Adjudicating Authority

The Hon’ble Allahabad High Court in the case of M/s Anand and Anand (Law Firm) held that the Appellate Authority under Section 107(11) of the CGST Act, 2017 does not possess the power to remand matters to the adjudicating authority, and therefore the appellate orders remitting the matter for reconsideration were unsustainable in law.

ArticleGST Article

Whether Subject matter of the State GST proceedings and Central GST proceedings are identical involves factual examination and is not a pure question of law

The Hon’ble Allahabad High Court in the case of M/S Meerut Steels held that the question of jurisdictional overlap in parallel proceedings under Central GST and State GST Acts is not a pure question of law but involves factual adjudication, and therefore the writ petition challenging the Central GST order before the High Court is not maintainable. The Petitioner may raise the issue through statutory appeal.