Please clarify the stages that how to remand case in gst???

Reply— Remanded Cases are those cases that are initiated by the Assessment and Adjudicating Authority (A/A) or Appellate authority, in compliance to the "Remand Instructions" issued by the Appellate Tribunal/ High Court/ Supreme Court, in the appeal filed by taxpayer against an assessment or appeal order.

Appeal Effect Cases are those cases that are initiated by the Assessment and Adjudicating Authority (A/A), to give effect to the "Appeal Order" issued by the Appellate Tribunal/ High Court/ Supreme Court in the appeal filed by taxpayer, against an assessment or appeal order.

The steps involved in the proceedings for Remanded Cases (in compliance to the "Remand Instructions" issued by the Appellate Tribunal/ High Court/ Supreme Court) are:

1. A/A initiates proceedings and new ARN/Case ID gets generated with Status as "Pending for action by tax officer".

2. On the newly generated ARN/Case ID, A/A issues "NOTICE FOR FRAMING ORDER (RemandED)" to the taxpayer asking him/her to provide information/explanation. A/A can call the taxpayer for a personal hearing also and mention this in the notice. System automatically sends an Email and SMS to the taxpayer intimating him/her of the same and updates the Status of ARN/Case ID to "Pending for reply by taxpayer".

3. The taxpayer replies to the notice. System automatically sends an Email and SMS to the taxpayer acknowledging the receipt of the same and updates the Status of ARN/Case ID to "Reply furnished, pending for order by tax officer". In case the A/A has called for a personal hearing in the notice, the taxpayer can appear on the scheduled date of hearing and submit the reply physically.

Note:

(a) On the request of the taxpayer or otherwise, A/A can also issue ADJOURNMENT notice with details of new date, new place and new time of hearing. System automatically sends an Email and SMS to the taxpayer intimating him/her of the same.

(b) In case, the taxpayer has neither submitted any Reply on the issued Notice nor appeared on the scheduled date of hearing, the A/A can issue the REMINDER. Maximum three reminders can be issued. System automatically sends an Email and SMS to the taxpayer intimating him/her of the same and updates the ARN/Case ID in accordance with the Reminder No. issued.

(c) If taxpayer does not attend Personal Hearing nor furnishes explanation on date specified in the Notice or, if applicable, in the Adjournment/Reminder notice even after the issue of three reminders; system automatically changes the Status of ARN/Case ID to "Reply not furnished, Pending for order by tax officer" and the A/A can proceed to issue Order.

4. After examining the taxpayer's reply and/or records received during Personal Hearing, if any, A/A will issue the Order in the Remanded Cases. System automatically sends an Email and SMS to the taxpayer intimating him/her of the same and updates the Status of ARN/Case ID to "Order issued against remanded cases".