https://www.taxtmi.com/forum/issue?id=119822 Appellate authorities must confine adjudication to allegations in the original show cause notice; they cannot introduce new allegations such as suppression of turnover when the adjudication SCN addressed an ITC mismatch. If an appellate authority proposes a new allegation, it must issue a fresh show cause notice with full reasons and documentary evidence and observe the applicable time limits; otherwise the appellant may object to the notice and challenge any order founded on the expanded charge. en-us Fri, 04 Apr 2025 15:57:13 +0530 Wed, 16 Apr 2025 21:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119822 Appellate authorities must confine adjudication to allegations in the original show cause notice; they cannot introduce new allegations such as suppression of turnover when the adjudication SCN addressed an ITC mismatch. If an appellate authority proposes a new allegation, it must issue a fresh show cause notice with full reasons and documentary evidence and observe the applicable time limits; otherwise the appellant may object to the notice and challenge any order founded on the expanded charge. Discussion-Forum GST Fri, 04 Apr 2025 15:57:13 +0530 https://www.taxtmi.com/forum/issue?id=119822