CASE LAW
|
Authority |
One liner |
|
2025(09)LCX0025 Allahabad High Court Anand And Anand |
Section 107(11)
CGST bars remand—appellate authority must decide on merits; remand order
quashed. |
|
2025(08)LCX0082 Chattisgarh High Court Hari Shankar Patel |
Tribunal-vacuum relief: recovery stayed per CBIC Circular 224 upon timely Section 112(8) pre-deposit and undertaking. |
|
2024(03)LCX0407 Kerala High Court Sasi Pathirakunnath |
The appellate authority’s power under Section 107(11) allows it to modifyor confirm orders based on further inquiry, but this should not extend to altering fines arbitrarily. |