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Limited Remanding Power of Authority u/s 107(11) on Procedural Lapse Cases: SC says ‘Let HC Deal...

Update / Judgement Date

03 Aug 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Supreme Court has deferred a case related to the "limited remanding power of authority" under Section 107(11) of the CGST Act, asking the High Court to deal with it. The apex court noted that the matter, which concerns the power of an appellate authority to remand a case back to the original officer, should be addressed by the High Court. This deferral suggests the Supreme Court wants the High Court to develop a clear jurisprudence on the issue.