9911796707
TMI BlogCan 1st Appellate Authority go beyond the grounds mentioned in Order of Adjudicating AuthorityX X X X Extracts X X X X X X X X Extracts X X X X ..... Can 1st Appellate Authority go beyond the grounds mentioned in Order of Adjudicating Authority X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax - GST X X X X Extracts X X X X X X X X Extracts X X X X ..... s now squarely settled by Circular No. 161/17/2021-GST dated 20th September 2021. During the course of appeal hearing , 1st Appellate Authority raised observation related to additional ground of inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmediary services. Can Appellate Authority go beyond the grounds mentioned in refund rejection order ? Note : The show cause notice issued by Jurisdictional officer had asked explanation on intermedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary service to which due reply was submitted and Order only covered single ground - SP and SR are distinct person and thus not export. Reply By KASTURI SETHI: The Reply: Q. Can Appellate Authority g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o beyond the grounds mentioned in refund rejection order ? Answer is YES as the Appellate Authority has not gone beyond the ambit of SCN. The issue of 'intermediary' was taken up in the SCN b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut was not discussed by the Adjudicating authority in Order-in-Original. The Appellate Authority has taken up this very issue in OIA de jure. Moreover, there is no restriction on accepting additiona ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l grounds at appellate stage. X X X X Extracts X X X X X X X X Extracts X X X X
|
