Commissioner (Appeals) cannot Introduce and decide issues Beyond SCN Allegations in Appeals: CESTAT in KPMG Ltd Matter [Read Order]

CESTAT ruled that the Commissioner (Appeals) cannot introduce or adjudicate issues beyond the allegations specified in the Show Cause Notice (SCN) during appellate proceedings
By Kavi Priya - On March 4, 2025 3:21 pm - 2 mins read
SCN - CESTAT - SCN Allegations - Taxscan

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the Commissioner ( Appeals ) cannot introduce and decide issues beyond the allegations mentioned in the Show Cause Notice (SCN) during appellate proceedings. KPMG Advisory Services Pvt. Ltd., the appellant, is a consulting firm that was issued a…

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