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    <title>2026 (4) TMI 140 - BOMBAY HIGH COURT</title>
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    <description>An adjudication order passed without implementing an earlier appellate remand was unsustainable where the appellate direction required simultaneous consideration of the pending show cause notices and a fresh hearing consistent with natural justice. The HC held that the adjudicating authority was bound to follow the remand mandate, particularly because the pending notice and cancellation proceedings had a direct bearing on the decision. As the impugned order was made before the appellate order was available to the officer, a fresh adjudication was necessary. The order was therefore set aside and the matter remanded for decision after hearing the parties.</description>
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      <title>2026 (4) TMI 140 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=789071</link>
      <description>An adjudication order passed without implementing an earlier appellate remand was unsustainable where the appellate direction required simultaneous consideration of the pending show cause notices and a fresh hearing consistent with natural justice. The HC held that the adjudicating authority was bound to follow the remand mandate, particularly because the pending notice and cancellation proceedings had a direct bearing on the decision. As the impugned order was made before the appellate order was available to the officer, a fresh adjudication was necessary. The order was therefore set aside and the matter remanded for decision after hearing the parties.</description>
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