https://www.taxtmi.com/caselaws?id=793678 A second show cause notice could not be issued after remand when the earlier directions required adjudication on the original notice, with personal hearing and consideration of the reply. The High Court held that reopening the matter through a fresh notice was inconsistent with the remand order and amounted to overreaching the Court's directions. The impugned adjudication was therefore set aside, and the Assessing Officer was directed to pass a fresh order on the basis of the first show cause notice after granting personal hearing and considering the reply, in accordance with law. en-us Thu, 11 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793678 A second show cause notice could not be issued after remand when the earlier directions required adjudication on the original notice, with personal hearing and consideration of the reply. The High Court held that reopening the matter through a fresh notice was inconsistent with the remand order and amounted to overreaching the Court's directions. The impugned adjudication was therefore set aside, and the Assessing Officer was directed to pass a fresh order on the basis of the first show cause notice after granting personal hearing and considering the reply, in accordance with law. Case-Laws GST Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793678