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Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?

Question 10 - Draft-Bills-Reports - Appeals, Review and Revision in GST - Goods and Services Tax - Question 10 - Q 10. Ans. The FAA is empoweredto pass an order enhancing the fees or penalty or fine i .....

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Proviso to Section 79(10)). In so far as the question of enhancing the duty or deciding wrong availment of ITC is concerned, the FAA can do so only after giving specific SCN to the appellant against .....

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