Shyam Traders v. State of West Bengal
In favour of the assessee; matter remanded
The ruling in brief
Shyam Traders, Calcutta High Court (WPA 2357 of 2025, 9 July 2026), contested an appellate order under Section 107 that, while dealing with an ex parte adjudication confirming tax, interest and penalty for alleged short payment of outward supplies and excess input tax credit, directed the parties to appear before the Adjudicating Authority for further proceedings instead of deciding within appellate powers. The court held that Section 107 and allied provisions (including Section 161 on appellate procedure) permit the Appellate Authority only to confirm, modify or annul the order under appeal—not to remand for a fresh adjudicatory round as if exercising original jurisdiction. The remand exceeded statutory appellate competence. The impugned appellate order was set aside with direction that the Appellate Authority decide the appeal on merits within the confines of Section 107. Outcome: in favour of the assessee; matter remanded for proper appellate adjudication.
For information only — not legal advice. Read the full judgment and applicable law before relying on this summary.
Provisions considered
- CGST S.107 — Appeals to the Appellate Authority.
- CGST S.161 — Rectification of errors apparent on the face of record.
Source documents
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