TaxTMI 
TaxTMI 
Can 1st Appellate Authority go beyond the grounds mentioned in Order of Adjudicating Authority
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....an 1st Appellate Authority go beyond the grounds mentioned in Order of Adjudicating Authority<br> Query (Issue) Started By: - Rekha Arya Dated:- 16-4-2022 Last Reply Date:- 16-4-2022 Goods and Service....
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....s Tax - GST<br>Got 1 Reply<br>GST<br>Refund ( ITC on Export of service) rejection order passed by jurisdictional officer mentioned only one ground with respect to "distinct person " which is....
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.... now squarely settled by Circular No. 161/17/2021-GST dated 20th September 2021. During the course of appeal hearing , 1st Appellate Authority raised observation related to additional ground of inter....
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....mediary services. Can Appellate Authority go beyond the grounds mentioned in refund rejection order ? Note : The show cause notice issued by Jurisdictional officer had asked explanation on intermedia....
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....ry service to which due reply was submitted and Order only covered single ground - SP and SR are distinct person and thus not export. Reply By KASTURI SETHI: The Reply: Q. Can Appellate Authority go....
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.... beyond the grounds mentioned in refund rejection order ? Answer is YES as the Appellate Authority has not gone beyond the ambit of SCN. The issue of 'intermediary' was taken up in the SCN bu....
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....t was not discussed by the Adjudicating authority in Order-in-Original. The Appellate Authority has taken up this very issue in OIA de jure. Moreover, there is no restriction on accepting additional....
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.... grounds at appellate stage.<br> Discussion Forum - Knowledge Sharing ....