Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Question 4
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
Ans. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable.
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Statute, statutory provisions l
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