https://www.taxtmi.com/caselaws?id=759441 Appellate enhancement of tax liability without following the prescribed procedure under Section 107(11) was held improper because the adjudicating authority had quantified tax at a lower sum while imposing penalty on a much larger amount; the appellate authority suo motu increased the tax payable without complying with statutory procedure, rendering that part of its order untenable and liable to be set aside. Consequently both the appellate and adjudicating orders were set aside and the matter remanded to the adjudicating authority for fresh consideration of tax and penalty consistent with applicable procedure. en-us Tue, 24 Sep 2024 00:00:00 +0530 Thu, 15 Jan 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759441 Appellate enhancement of tax liability without following the prescribed procedure under Section 107(11) was held improper because the adjudicating authority had quantified tax at a lower sum while imposing penalty on a much larger amount; the appellate authority suo motu increased the tax payable without complying with statutory procedure, rendering that part of its order untenable and liable to be set aside. Consequently both the appellate and adjudicating orders were set aside and the matter remanded to the adjudicating authority for fresh consideration of tax and penalty consistent with applicable procedure. Case-Laws GST Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759441