Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice: Calcutta HC orders to Consider Submissions on ITC Filing [Read Order]

Appellate Authority cannot Travel Beyond Allegation of Show Cause Notice - Calcutta High Court - Calcutta High Court orders to Consider Submissions on ITC Filing - Taxscan

A division Bench of the Calcutta High Court ordered the Original Authority to consider submissions on Input Tax Credit (ITC) filing and observed that an Appellate authority cannot travel beyond allegation of show cause notice. The writ petitioner in the present matter is Earthmark Traders. The intra-Court appeal was directed against the order passed by…

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