Question 9 - Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?
Faq On GST (2nd Edition) Dated 31.3.2017 Chapter 16 Appeals, Review and Revision in GST
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Enhancement of penalties and reductions of refunds allowed on appeal if reasonable opportunity and statutory notice and time limits observed. The appellate authority may enhance fees, penalties or reduce refunds or input tax credit only after giving the appellant a reasonable opportunity of showing cause; for enhancement of duty or findings on wrongful availment of input tax credit, a specific show cause notice is required and the order must be passed within the statutory time limits applicable to assessment or adjudication.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Enhancement of penalties and reductions of refunds allowed on appeal if reasonable opportunity and statutory notice and time limits observed.
The appellate authority may enhance fees, penalties or reduce refunds or input tax credit only after giving the appellant a reasonable opportunity of showing cause; for enhancement of duty or findings on wrongful availment of input tax credit, a specific show cause notice is required and the order must be passed within the statutory time limits applicable to assessment or adjudication.
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