https://www.taxtmi.com/highlights?id=98364 The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open. en-us Thu, 02 Apr 2026 08:50:44 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98364 The HC held that a remand order requiring the show cause notice dated 8 February 2023 and the cancellation proceedings to be considered together had to be followed by the original authority, because both matters could affect the adjudication. The impugned order was passed without compliance with that appellate direction, so it was set aside. The proceedings were restored to the Joint Commissioner for fresh adjudication in accordance with the remand order and after granting the parties a fair opportunity of hearing, with all contentions left open. Highlights GST Thu, 02 Apr 2026 08:50:44 +0530 https://www.taxtmi.com/highlights?id=98364