AAAR cannot examine ground not raised before AAR

In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu) The facts of whether the appellant is a ‘Government entity’, whether all the activities are extended only to the State Government and whether the consideration received is limited to the `grants’ are fresh facts to be verified/ analysed with the respective documentary proof. Section 100(1) of the GST Act, which provides for the authority to act on receipt of the appeal application, as follows: (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pa...