Radiant Enterprises Pvt. Ltd Vs Joint Commr (Appeals)
Date: January 20, 2023
Subject Matter
Appellate authority could not have taken a decision on issue which did not emanate from order passed by original authority
Summary
The appellate authority has ignored the fundamental legal principles while deciding the appellants' appeal. The appeal is against an order of rejection for the refund claim only on the ground that the appellants are not the persons, who had remit…
[Judgment per : T.S. Sivagnanam, J.]. - This intra-Court appeal filed by the writ petitioners is directed against the order dated 20th December, 2022 passed by the learned Single Bench in W.P.A. No. 1366 of 2022 by which the writ petition filed challenging an order passed by the appellate authority under the provisions of the CGST Act, dated 31st March, 2021 was dismissed. 2. O…