https://www.taxtmi.com/acts?id=51094 An appellant may not, except with leave, urge grounds not set forth in the appeal form, but the Appellate Tribunal is not confined to those grounds when deciding the appeal. The Tribunal may rely on other grounds only if the affected party has had a sufficient opportunity of being heard on that ground, preserving procedural fairness while allowing wider appellate consideration. en-us Fri, 25 Apr 2025 12:41:24 +0530 Fri, 26 Jun 2026 15:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51094 An appellant may not, except with leave, urge grounds not set forth in the appeal form, but the Appellate Tribunal is not confined to those grounds when deciding the appeal. The Tribunal may rely on other grounds only if the affected party has had a sufficient opportunity of being heard on that ground, preserving procedural fairness while allowing wider appellate consideration. Act-Rules GST Fri, 25 Apr 2025 12:41:24 +0530 https://www.taxtmi.com/acts?id=51094