Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC
Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC
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