TMI Blog2024 (2) TMI 135X X X X Extracts X X X X X X X X Extracts X X X X ..... face of complete failure on part of appeal authority to exercise its jurisdiction in accordance with law, the writ court may not hold itself to offer the necessary corrections required, at this initial stage itself. Undeniably, the appeal authority may either confirm or modify or annul the order under appeal. In face of statutory prescription allowing for only three above described options to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : A.S.G.I.,Anant Kumar Tiwari,Gaurav Mahajan ORDER 1. Heard Sri Shubham Agrawal, holding brief of learned counsel for the petitioner, Sri Anant Kumar Tiwari, learned counsel for the Union of India and Sri Gaurav Mahajan, learned counsel for the Revenue. 2. The present petition has been filed to assail the order dated 21.2.2023 passed by the Joint Director (CGST) (Appeals), Noida. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017. For ready reference, that provision of law reads as below:- 11. The Appellate Authority shall, after making such further inquiry as may be necessary, pass such order, as it thinks just and proper, confirming, modifying or annulling the decision or order appealed against but shall not refer the case back to the adjudicating authority that passed the said decision or order: Provided t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue has raised a preliminary objection as to maintainability of the writ petition. He would submit, the impugned order is appealable under Section 112 of the Act. Therefore, no interference may be made. 5. A counter affidavit has also been filed on behalf of respondent nos. 3 and 5 to dispute the case of the petitioner, on merits. 6. Having heard learned counsel for the parties and ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... legislature itself by stating that the appeal authority shall not refer the matter back to the adjudicating authority. 8. Accordingly, no other issue is required to be adjudicated at this stage. Once the appeal authority is seen to have failed to exercise its jurisdiction in accordance with law, such an order may never be sustained. It is accordingly set aside and the matter is remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
