section 107(11) scn- can the appellate authority brought new allegation which were not there in the SCN of original / Adjudication stage?

[HimangshuKumar Ray]

Fact- Section 107(11)GST Act, show cause notice the Appellate authority inserted a new allegation under section 74 of the GST Act, 2017 as suppression of turnover found from the balance sheet submitted by the RTP during appeal hearing and in Adjudication allegation was made under section 73 of the GST Act, 2017 as show cause notice framed in adjudication stage only on ITC mismatch and adjudication order passed on that issue mismatch of ITC between GSTR-3B and GSTR-2A, but in the appellate stage the allegation “suppression of Turnover” brought and the appellate authority can not bring new allegation and the appellate authority can not travelled beyond the allegation brought in the show cause notice in adjudication stage. I expect expert opinion this this regard with Citations. kindly discuss.

AI Summary

Legal Challenge: GST Appeal Limits Scrutinized as Parties Debate Scope of New Allegations Under Section 107(11) A legal discussion arose regarding the scope of appellate authority under GST law, specifically whether new allegations can be introduced in an appeal that were not part of the original show cause notice. The key issue centers on Section 107(11) of the GST Act, which restricts appellate authorities from expanding allegations beyond the initial adjudication stage, emphasizing procedural fairness and adherence to the original notice's scope.