SONU MONU TELECOM PVT. LTD. THROUGH ITS DIRECTOR JITENDER GARG & ANR
Vs.
THE UNION OF INDIA & ORS.
W.P.(C) 2926/2025 & CM APPL. 13885/2025
HIGH COURT: Delhi
DATED: 10.07.2025

Citation : 2025 Taxo.online 1584

Section 107(11) of CGST Act empowers the Appellate Authority to adjudicate on merits comprehensively, including examination of submissions and evidence not adequately dealt with by the adjudicating authority.

Modification of order – Power of appellate authority to consider reply filed before adjudicating authority – Composite SCN adjudicated for multiple years – Challenge to vires of Notification 06/2020-CT dated 03.02.2020 and adjudication order under Section 74 of CGST Act – Petitioner directed to avail appellate remedy under Section 107 while vires challenge kept open – Petitioner submits modification plea under Section 151 CPC contending adjudicating authority failed to consider reply and appellate authority lacks jurisdiction under Section 74(9) – Section 107(11) CGST Act empowers appellate authority to confirm, modify or annul orders including full re-appreciation of facts, submissions and evidence – Appellate authority cannot remand but can conduct de novo inquiry on merits – Objection regarding DRC-07 showing only one year held to be technical error as composite SCN and order covered multiple years

Held: Application for modification dismissed – Court relied on Its My Name P. Ltd.and Sun Pharma Laboratories (2020 Taxo.online 897) upholding wide appellate powers – Petitioner to pursue appellate remedy as per earlier order .

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