https://www.taxtmi.com/forum/issue?id=119253 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. en-us Sun, 11 Aug 2024 10:16:56 +0530 Thu, 13 Mar 2025 16:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119253 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. Discussion-Forum GST Sun, 11 Aug 2024 10:16:56 +0530 https://www.taxtmi.com/forum/issue?id=119253