https://www.taxtmi.com/caselaws?id=789518 An appellate enhancement of penalty was held unsustainable where the petitioner had not been heard before the appellate authority. The matter turned on breach of the hearing requirement and the need for reconsideration on merits after affording an opportunity of being heard. The impugned order was quashed and the case was remitted to the appellate authority for fresh disposal in accordance with law after hearing the petitioner. en-us Mon, 02 Feb 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789518 An appellate enhancement of penalty was held unsustainable where the petitioner had not been heard before the appellate authority. The matter turned on breach of the hearing requirement and the need for reconsideration on merits after affording an opportunity of being heard. The impugned order was quashed and the case was remitted to the appellate authority for fresh disposal in accordance with law after hearing the petitioner. Case-Laws GST Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789518