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

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

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

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…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://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.

Latest articles

Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC

The Karnataka High Court held that a search under Section 132 is fundamentally person-centric...

Supreme Court Upholds Deer Translocation from Delhi’s A.N. Jha Deer Park, Mandates Scientific Protocols and Welfare Safeguards

The Supreme Court of India has upheld the decision to translocate surplus deer from...

DDT vs DTAA: Can Dividend Distribution Tax on Companies Be Reduced Using Treaty Rates? Bombay High Court Says No

The Bombay High Court has delivered a significant ruling clarifying the legal position on...

Affiliation Fees Not Taxable Under GST: Bombay High Court Quashes Rs. 16.90 Crore GST Demand on University of Mumbai

The Bombay High Court has set aside a GST demand of over Rs. 16.90...

More like this

Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC

The Karnataka High Court held that a search under Section 132 is fundamentally person-centric...

Supreme Court Upholds Deer Translocation from Delhi’s A.N. Jha Deer Park, Mandates Scientific Protocols and Welfare Safeguards

The Supreme Court of India has upheld the decision to translocate surplus deer from...

DDT vs DTAA: Can Dividend Distribution Tax on Companies Be Reduced Using Treaty Rates? Bombay High Court Says No

The Bombay High Court has delivered a significant ruling clarifying the legal position on...