Zasady ogólne postępowania administracyjnego a sprawa ze sprzeciwu od decyzji kasacyjnej. Glosa do wyroku NSA z 15 lipca 2021 r., III OSK 5112/21

The commented judgment was issued in the case of an opposition to a reverse and remand decision issued by the appeal body. The appellant contested the reversal of the first-instance authority's decision, which reversal was justified by the said authority's failure to conduct the entire evidence proceedings. The judgment should be assessed as correct. Firstly, the scope of examination of the case arising from a opposition to a reverse and remand decision is narrow and covers only the examination of the grounds for the reversal of the decision by the appellate authority. Secondly, the principle of two-instance administrative proceedings takes precedence over the principle of speed of administrative proceedings. Therefore, the taking of evidence before the appellate authority may only be supplementary (which is why this authority was not able to conduct proceedings instead of the first-instance authority).