The Appellate Authority may pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. The order shall be in writing giving details as to determination. The Appellate Authority shall, along with its order under section 107(11), issue a summary of the order in FORM GST APL-04 clearly indicating the final amount of demand confirmed. However, the Appellate Authority does not have power to refer the case back to the Adjudicating authority that passed the said decision or order.
(ICAI FAQ PUBLICATIONS 06-09-2017 APPEALS AND REVISIONS: FAQ NO. 12)