High Court Invalidates Tribunal's Order for Exceeding Show Cause Notice Scope; Limits Appellate Authority's Jurisdiction.

Jurisdiction - scope of SCN - The Appellate Authority be it the Commissioner (Appeals) or the Tribunal is not empowered to issue directions which traverse beyond show cause notice. It seems that the order of the Tribunal affirming the order of the Commissioner (Appeals) is bad insofar as it affirms directions which traverse beyond show cause notice and hence it is set aside. - HC .....

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