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Appellate authority not empower to decide on issue which didn’t originate from original authority’s order
Case Law Details
- Case Name
- Radiant Enterprises Private Limited Vs Joint Commissioner (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Radiant Enterprises Private Limited Vs Joint Commissioner (Calcutta High Court)
Calcutta High Court held that the appellate authority could not have taken a decision on an issue, which did not emanate from the order passed by the original authority.
Facts-
The issue arose out of an application for refund filed u/s. 54 of the CGST Act, 2017. The original authority by order dated 13th November, 2019 rejected. Thus it is seen that the original authority rejected the refund claim only for the reason that the tax has been paid/deposited into the Government exchequer by M/s. Eveready and not the app...
Author Info
