https://www.taxtmi.com/caselaws?id=785395 Appellate enhancement of penalty without affording the appellants a fresh opportunity to be heard breached principles of natural justice; the appellate authority increased the penalty after an adjourned hearing which the appellants' representative missed due to medical reasons, and failed to give requisite notice to show cause against enhancement, thereby violating the statutory proviso requiring notice. For that reason the impugned appellate order increasing penalty is set aside and the matter is remanded to the appellate authority for a fresh decision on merits after giving a reasonable opportunity to be heard. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785395 Appellate enhancement of penalty without affording the appellants a fresh opportunity to be heard breached principles of natural justice; the appellate authority increased the penalty after an adjourned hearing which the appellants' representative missed due to medical reasons, and failed to give requisite notice to show cause against enhancement, thereby violating the statutory proviso requiring notice. For that reason the impugned appellate order increasing penalty is set aside and the matter is remanded to the appellate authority for a fresh decision on merits after giving a reasonable opportunity to be heard. Case-Laws GST Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785395