TaxTMI 
TaxTMI 
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.
can appellate authority issue show cause notice under section 73 or 74 as per appeal section 107(11)
11 Aug 2024 
15 Replies 
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Appellate authority power to issue show cause notices: enhancement of tax requires notice, time limits, and safeguards.
An appellate authority under section 107(11) may issue a supplementary show cause notice and confirm, modify or annul orders, but cannot remand the matter to the adjudicating authority. Where the appellate authority proposes to require payment of tax or reverse input tax credit it must give a notice to show cause and comply with the time limits and procedural safeguards in the demand provisions; enhancement or modification of liability is permissible only if the statutory ingredients for demand are established and the appellate inquiry does not amount to a fresh notice or de novo adjudication. (AI Summary)
An appellate authority under section 107(11) may issue a supplementary show cause notice and confirm, modify or annul orders, but cannot remand the matter to the adjudicating authority. Where the appellate authority proposes to require payment of tax or reverse input tax credit it must give a notice to show cause and comply with the time limits and procedural safeguards in the demand provisions; enhancement or modification of liability is permissible only if the statutory ingredients for demand are established and the appellate inquiry does not amount to a fresh notice or de novo adjudication. (AI Summary)