Department cannot file appeal on a ground not existing in Show Cause Notice – Limitation of appeal under Section 107(2) of GST Act

Department cannot file appeal on a ground not existing in Show Cause Notice – Limitation of appeal under Section 107(2) of GST Act https://www.taxtmi.com/article/detailed?id=11684 Departmental appeals via the Commissioner's review are limited to points arising out of the adjudication order; a ground not raised in the Show Cause Notice was not considered in the order and therefore does not arise out of it. Authorisation to appeal on issues absent from the SCN or the adjudication is ineffective, and appeals founded on such unauthorized grounds are liable to be invalidated. en-us Wed, 02 Aug 2023 10:15:40 +0530 Wed, 02 Aug 2023 10:15:40 +0530 TaxTMI RSS Generator Department cannot file appeal on a ground not existing in Show Cause Notice – Limitation of appeal under Section 107(2) of GST Act https://www.taxtmi.com/article/detailed?id=11684 Departmental appeals via the Commissioner's review are limited to points arising out of the adjudication order; a ground not raised in the Show Cause Notice was not considered in the order and therefore does not arise out of it. Authorisation to appeal on issues absent from the SCN or the adjudication is ineffective, and appeals founded on such unauthorized grounds are liable to be invalidated. Articles Goods and Services Tax - GST Wed, 02 Aug 2023 10:15:40 +0530 https://www.taxtmi.com/article/detailed?id=11684