High Court Rules Department Cannot Exceed Allegations in Original Show Cause Notice; Assessee's Appeal Protected.

High Court Rules Department Cannot Exceed Allegations in Original Show Cause Notice; Assessee's Appeal Protected. https://www.taxtmi.com/highlights?id=56916 Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of original SCN - the appeal was filed by the assessee and not the Revenue. The Revenue did not prefer any cross appeal/objection. Therefore, the assessee cannot be worse off in its own appeal before the Tribunal. - the Department can never proceed beyond such allegation and if done so, it would be wholly without jurisdiction. - HC en-us Fri, 26 Feb 2021 12:50:17 +0530 Fri, 26 Feb 2021 12:52:42 +0530 TaxTMI RSS Generator High Court Rules Department Cannot Exceed Allegations in Original Show Cause Notice; Assessee's Appeal Protected. https://www.taxtmi.com/highlights?id=56916 Validity of Direction of the Tribunal to issue fresh SCN - demand beyond the scope of original SCN - the appeal was filed by the assessee and not the Revenue. The Revenue did not prefer any cross appeal/objection. Therefore, the assessee cannot be worse off in its own appeal before the Tribunal. - the Department can never proceed beyond such allegation and if done so, it would be wholly without jurisdiction. - HC Highlights Central Excise Fri, 26 Feb 2021 12:50:17 +0530 https://www.taxtmi.com/highlights?id=56916