https://www.taxtmi.com/caselaws?id=785087 Violation of natural justice found where appellate authority enhanced petitioners taxable turnover without putting the issue to the petitioner, depriving opportunity to rebut; consequence: appellate findings on increased turnover and taxation in the 18% category are set aside to that extent and remitted for reconsideration with an opportunity to be heard. Appellate reliance on a figure from GSTR-3B without accounting for corrected entries in GSTR-9/GSTR-9C was identified as a failure to apply mind, requiring fresh adjudication on that aspect. Of three adjudication-stage grounds, two were admitted by the petitioner and one was annulled by the appellate authority. en-us Wed, 14 Jan 2026 00:00:00 +0530 Fri, 16 Jan 2026 08:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785087 Violation of natural justice found where appellate authority enhanced petitioners taxable turnover without putting the issue to the petitioner, depriving opportunity to rebut; consequence: appellate findings on increased turnover and taxation in the 18% category are set aside to that extent and remitted for reconsideration with an opportunity to be heard. Appellate reliance on a figure from GSTR-3B without accounting for corrected entries in GSTR-9/GSTR-9C was identified as a failure to apply mind, requiring fresh adjudication on that aspect. Of three adjudication-stage grounds, two were admitted by the petitioner and one was annulled by the appellate authority. Case-Laws GST Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785087