{"id":1345,"date":"2016-09-22T18:12:56","date_gmt":"2016-09-22T12:42:56","guid":{"rendered":""},"modified":"2016-09-22T18:12:56","modified_gmt":"2016-09-22T12:42:56","slug":"whether-the-first-appellate-authority-has-any-powers-to-allow-additional-grounds-not-specified-in-the-appeal-memo","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1345","title":{"rendered":"Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?"},"content":{"rendered":"<p>Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?<br \/>Question 6<br \/>Bill  <br \/>Appeals, Review and Revision in GST <br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 6. Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?<br \/>\nAns. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable.<br \/>\n &#8211;<br \/>Statute, s<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22495\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?Question 6Bill Appeals, Review and Revision in GST FAQ on GST dated 21.9.2016 based on Draft Model GSTQ 6. Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo? Ans. &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1345\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1345","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1345","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1345"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1345\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1345"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1345"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1345"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}