https://www.taxtmi.com/caselaws?id=156173 Under the Haryana General Sales Tax Act, 1973, the appellate authority's power under section 39 is confined to the appeal actually filed and the issues raised by the appellant. Although it may pass such order as it deems just and proper and may enhance liability within that appeal, it cannot, in the absence of a departmental appeal or revision, reopen matters that had become final in the assessee's favour or direct fresh examination of deductions not questioned in appeal. The court held that the appellate authority had no jurisdiction to travel beyond the grounds of appeal, and the referred question was answered in the negative. en-us Thu, 03 Aug 1989 00:00:00 +0530 Mon, 16 Sep 2013 11:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156173 Under the Haryana General Sales Tax Act, 1973, the appellate authority's power under section 39 is confined to the appeal actually filed and the issues raised by the appellant. Although it may pass such order as it deems just and proper and may enhance liability within that appeal, it cannot, in the absence of a departmental appeal or revision, reopen matters that had become final in the assessee's favour or direct fresh examination of deductions not questioned in appeal. The court held that the appellate authority had no jurisdiction to travel beyond the grounds of appeal, and the referred question was answered in the negative. Case-Laws VAT and Sales Tax Thu, 03 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156173