https://www.taxtmi.com/article/detailed?id=12568 Section 107(10) allows discretionary admission of additional grounds of appeal if omission was not wilful or unreasonable. Under section 107, the appellate authority must, after necessary inquiry, pass a written order confirming, modifying, or annulling the appealed order; impose enhanced penalties or reduce refunds only after a reasonable opportunity to show cause; issue demands for unpaid tax or erroneous refunds only after notice and within limitation periods; and record points, decisions and reasons, communicate the order to parties and commissioners, and preferably decide within one year. en-us Sun, 28 Apr 2024 15:09:46 +0530 Sun, 28 Apr 2024 15:09:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12568 Section 107(10) allows discretionary admission of additional grounds of appeal if omission was not wilful or unreasonable. Under section 107, the appellate authority must, after necessary inquiry, pass a written order confirming, modifying, or annulling the appealed order; impose enhanced penalties or reduce refunds only after a reasonable opportunity to show cause; issue demands for unpaid tax or erroneous refunds only after notice and within limitation periods; and record points, decisions and reasons, communicate the order to parties and commissioners, and preferably decide within one year. Articles Goods and Services Tax - GST Sun, 28 Apr 2024 15:09:46 +0530 https://www.taxtmi.com/article/detailed?id=12568