Anand And Anand (Law Firm) Vs Principal Commissioner Central Goods & Services Tax And 2 Others
Date: February 15, 2026
Subject Matter
Appellate Authority Lacks Power to Remand GST Refund Cases to Adjudicating Authority
Summary
The High Court has set aside the appellate orders that remanded GST refund applications back to the adjudicating authority, affirming that the Appellate Authority under Section 107(11) of the CGST Act, 2017, has no statutory power to remand cases. Su…
FULL TEXT OF THE JUDGMENT/ORDER OF ALLAHABAD HIGH COURT 1. The present matters have been placed before this Court post nomination by Hon’ble the Chief Justice on 16.02.2026. 2. Heard Dr. (Sri) J.K. Mittal, learned Senior Advocate assisted by Ms. Chhaya Gautam (AoR No.A/C 1950/2022) holding brief of Sri Shubham Agrawal, learned counsel for the writ petitioners in Leading, connected C1, connected C2…