GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC

HomeGSTGST Appellate Order Can’t Travel Beyond SCN: Calcutta HC

GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC

GST

Published on

10/02/2026

By Mariya Paliwala

GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC

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The Calcutta High Court has held that an appellate authority cannot confirm a tax demand on grounds that were never part of the original show cause notice. The bench of Justice Om Narayan Rai observed that the sole foundation of the proceedings under Section 73 was the supplier’s failure to file returns. Once the returns…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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GST Appellate Order Can’t Travel Beyond SCN: Calcutta HC

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