Appellate Authority cannot pass Order beyond the allegations made in Show Cause Notice
Last updated: 05 July 2023
Court :
Calcutta High Court
Brief :
The Hon'ble Calcutta High Court in Earthmark Traders v. Joint Commissioner, State Tax, Chinabazar&Rajakatra Charge &anr. [MAT 791 of 2023 dated May 12, 2023] set aside the order passed by Appellate Authority and held that the Appellate Authority cannot travel beyond the allegations made in the Show Cause Notice ("the SCN").
Citation :
MAT 791 of 2023 dated May 12, 2023
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Bimal Jain
Published in GST
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