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Question ID : 35843


Hello, In a AAR, an applicant asks two questions. One is answered in positive and one in negative for the applicant. Applicant decides to go in for appeal for question answered in negative only asks the appellate Authority to set aside/modify this question only. Can the appellate Authority go beyond the prayer and answer second question in negative as well? Regards.

Posted by Adarsh on Oct 14, 2018

Filed Under GST

Answer ID : 74992

In my view, the Appellate AAR can only take up such issues which were disputed by the applicant or concerned authority or jurisdictional authority. Any issue which is not disputed at the appellate level should not be judged again (since it has not been appealed against) As per Section 101(1) -The Appellate Authority may, -after giving the parties to the appeal or reference an opportunity of being heard, -pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. Considering this only modification of ruling appealed against must be modified (only that part and not entirely) Further, Principle of natural justice must be adhered while passing ruling against the para which was not disputed or appealed against by the applicant or others. Further, an application for mistake apparent on record can be made as per Section 102 - if the judgement has already been pronounced.

Posted by SACHIN AGARWAL on Oct 28, 2018