GSTAT says GST Appellate Authority Cannot Remand the Matter

The JC (Appeals) had partially allowed a taxpayer's appeal and sent the balance demand of ₹4.23 lakh back to the original adjudicating authority for verification of documents. GSTAT held that Section 107(11) permits only confirmation, modification or annulment of the order and expressly bars remand. The matter was therefore sent back to the JC (Appeals) for fresh decision after conducting the verification itself.