https://www.taxtmi.com/caselaws?id=773225 An appellate authority cannot travel beyond the grounds of appeal and record findings on an issue not arising for determination. Where the challenge to an advance ruling was confined to the scope of the appeal, observations on input tax credit made without that issue being raised were extraneous. The High Court held that such findings could not stand because they went beyond the controversy actually placed before the appellate forum, and they were liable to be expunged. The advance ruling itself remained undisturbed, but the unauthorised observations on input tax credit were removed from the record. en-us Fri, 30 May 2025 00:00:00 +0530 Fri, 20 Jun 2025 10:21:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773225 An appellate authority cannot travel beyond the grounds of appeal and record findings on an issue not arising for determination. Where the challenge to an advance ruling was confined to the scope of the appeal, observations on input tax credit made without that issue being raised were extraneous. The High Court held that such findings could not stand because they went beyond the controversy actually placed before the appellate forum, and they were liable to be expunged. The advance ruling itself remained undisturbed, but the unauthorised observations on input tax credit were removed from the record. Case-Laws GST Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773225