https://www.taxtmi.com/manuals?id=7715 The Appellate Authority may confirm, modify or annul an appealed order but cannot remand it. It must give a reasonable opportunity to show cause before enhancing penalties, confiscating higher-value goods, or reducing refunds or input tax credit. If tax is found unpaid, short-paid, or erroneously refunded, a notice to show cause is required and orders must be passed within the statutory recovery time-limits. Orders must be speaking and in writing, communicated to parties and authorities, and accompanied by a summary in FORM GST APL-04; such orders are final and binding subject to specified provisions. en-us Tue, 25 Feb 2025 17:57:00 +0530 Thu, 06 Mar 2025 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7715 The Appellate Authority may confirm, modify or annul an appealed order but cannot remand it. It must give a reasonable opportunity to show cause before enhancing penalties, confiscating higher-value goods, or reducing refunds or input tax credit. If tax is found unpaid, short-paid, or erroneously refunded, a notice to show cause is required and orders must be passed within the statutory recovery time-limits. Orders must be speaking and in writing, communicated to parties and authorities, and accompanied by a summary in FORM GST APL-04; such orders are final and binding subject to specified provisions. Manuals GST Tue, 25 Feb 2025 17:57:00 +0530 https://www.taxtmi.com/manuals?id=7715