https://www.taxtmi.com/article/detailed?id=11363 An appellate authority allowed a service recipient to claim refund but suo motu raised and decided an independent taxability issue against the claimant without notice or a cross-appeal from the revenue. The High Court held that adjudicating an issue not arising from the original order, without statutory support for a revenue cross-appeal or prior notice, violated natural justice and exceeded the Appellate Authority's jurisdiction. The court set aside the sua motu determination and directed that the refund application be reconsidered by the appropriate authority. en-us Fri, 28 Apr 2023 10:59:40 +0530 Fri, 28 Apr 2023 10:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11363 An appellate authority allowed a service recipient to claim refund but suo motu raised and decided an independent taxability issue against the claimant without notice or a cross-appeal from the revenue. The High Court held that adjudicating an issue not arising from the original order, without statutory support for a revenue cross-appeal or prior notice, violated natural justice and exceeded the Appellate Authority's jurisdiction. The court set aside the sua motu determination and directed that the refund application be reconsidered by the appropriate authority. Articles Goods and Services Tax - GST Fri, 28 Apr 2023 10:59:40 +0530 https://www.taxtmi.com/article/detailed?id=11363