can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11)

[HimangshuKumar Ray]

If the appellate authority not satisfied with the adjudication order, then he may issue show cause notice under section 73 or 74. My question is that here shall the appellate authority follow the time limit as specified said sections and shall they give personal hearing as enumerated in section 75(4), and shall they give 30 days time as law stated in section 73(8). Also I have another query is that the cross exmanination is embeded in section 107 ?, like investigation against supplier for ITC verification purpose.

AI Summary

Can an appellate authority issue a show cause notice under GST Act sections 73 or 74? Exploring section 107(11). A discussion in a forum revolves around whether an appellate authority can issue a show cause notice under sections 73 or 74 of the Goods and Services Tax (GST) Act, as per section 107(11). Participants debate if the appellate authority must adhere to the time limits and personal hearing requirements specified in sections 73 and 75. The conversation also explores the meaning of 'modify' within section 107(11) and whether it includes enhancement of penalties or taxes. Various legal interpretations and precedents are discussed, highlighting differing opinions on the authority and procedural limitations of the appellate body.