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Informative

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

Update / Judgement Date

04 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderExcise, VAT & Custom

CESTAT ruled that Commissioner Appeals cannot introduce and decide issues beyond SCN allegations in appeals, in the KPMG Ltd. matter. This decision clarifies the scope of appellate authority. It underscores the importance of adhering to the original show cause notice. This ruling reflects the tribunal's emphasis on procedural fairness. It emphasizes the need for clear allegations. The ruling aims to prevent undue expansions of issues.