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

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