Appellate authority not empower to decide on issue which didn’t originate from original authority’s order

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 Please become a Premium member. If you are already a Premium member, login here to access the full content.