Appellate Authority cannot pass Order beyond allegations made in SCN

Earthmark Traders Vs Joint Commissioner, State Tax (Calcutta High Court) In a recent case of Earthmark Traders v. Joint Commissioner, State Tax, Chinabazar & Rajakatra Charge & anr., the esteemed Calcutta High Court made a significant ruling [MAT 791 of 2023 dated May 12, 2023]. The court overturned the order issued by the Appellate Authority, emphasizing that the Appellate Authority must confine its considerations within the scope of the allegations mentioned in the Show Cause Notice (referred to as “the SCN”). Facts: M/s Earthmark traders (“the Appellant”) exported go...