https://www.taxtmi.com/highlights?id=96099 Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC en-us Fri, 16 Jan 2026 18:35:41 +0530 Fri, 16 Jan 2026 18:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96099 Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC Highlights GST Fri, 16 Jan 2026 18:35:41 +0530 https://www.taxtmi.com/highlights?id=96099