https://www.taxtmi.com/forum/issue?id=120964 Application of the first and second provisos to Section 107(11) depends on whether the Appellate Authority proposes to reduce input tax credit, enhance liability, or confirm recovery without a specific opportunity to show cause. Mere hearing notices do not satisfy that safeguard. The appellate jurisdiction is confined to the subject matter and period placed in dispute in the departmental appeal, and confirmation of demand beyond that scope raises a jurisdictional objection. The original show cause notice and departmental appeal do not substitute for a fresh notice before an adverse appellate order. en-us Mon, 15 Jun 2026 12:47:28 +0530 Wed, 17 Jun 2026 19:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120964 Application of the first and second provisos to Section 107(11) depends on whether the Appellate Authority proposes to reduce input tax credit, enhance liability, or confirm recovery without a specific opportunity to show cause. Mere hearing notices do not satisfy that safeguard. The appellate jurisdiction is confined to the subject matter and period placed in dispute in the departmental appeal, and confirmation of demand beyond that scope raises a jurisdictional objection. The original show cause notice and departmental appeal do not substitute for a fresh notice before an adverse appellate order. Discussion-Forum GST Mon, 15 Jun 2026 12:47:28 +0530 https://www.taxtmi.com/forum/issue?id=120964