Notice must be served on taxpayer if the power of filing cross appeal to be invoked: HC

  • Blog|News|GST & Customs|
  • 2 Min Read
  • By Taxmann
  • |
  • Last Updated on 16 February, 2023

filing of cross appeal

Case Details: Radiant Enterprises (P.) Ltd. v. Joint Commissioner, CGST & CX (Appeal I) - [2023] 147 245 (Calcutta)

Judiciary and Counsel Details

    • T. S. Sivagnanam & Hiranmay Bhattacharyya, JJ.
    • Vinay Kr. ShraffMs Priya Sarah PaulMs Priyanka Sharma for the Appellant.
    • K.K. MaityMs Ekta Sinha for the Respondent.

Facts of the Case

The appellant filed refund application which was rejected and a statutory appeal was filed before the Appellate Authority. The Appellate Authority passed order also on issues which was neither case before original authority nor emanated from order passed by adjudicating authority. The appellant filed writ petition before the High Court challenging that portion of the order passed by the Appellate Authority, which was never the case before the original authority. But the learned Single Bench held that it is not inclined to interfere with the order. Thereafter, the appellant filed intra-Court appeal.

High Court Held

The Honorable High Court noted that the GST law does not provide for filing cross appeal by department in statutory appeal filed before Appellate Authority under Section 107 of CGST Act. In case power to file cross appeal had to be invoked, notice was to be served on taxpayer. Even assuming that Appellate Authority had such jurisdiction, in absence of any notice it would be in violation of principles of natural justice and therefore, the Appellate Authority could not have taken a decision on issue which did not emanate from order passed by original authority. Thus, it was held that order passed by Appellate Authority on those issues would be set aside.

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied