Appellate Authority Cannot Travel Beyond SCN: GST Order Set Aside – Calcutta HC

Parag Vinimay Pvt. Ltd. Vs Assitant Commissioner (Calcutta High Court) The writ petition challenged an order dated October 23, 2024 passed by the appellate authority under Section 107 of the WBGST Act, 2017/CGST Act, 2017, whereby the petitioner’s appeal against an order dated September 22, 2022 passed under Section 73 of the said Act was rejected. The proceedings originated from a notice to show cause dated December 28, 2020 issued to the petitioner. The notice alleged excess availment of Input Tax Credit (ITC) on the ground that the petitioner’s supplier had not filed its return in Form ...