https://www.taxtmi.com/article/detailed?id=16936 Remand proceedings are confined to the directions, issues, and procedural limits specified by the appellate court. In the GST assessment discussed, the authority was required to adjudicate the original show cause notice after considering the taxpayer's reply and granting a personal hearing under Section 75(4). The remand directions prohibited issuance of a fresh notice. Issuing a second show cause notice and proceeding without complying with the prescribed hearing and consideration requirements exceeded the permitted scope of remand and was inconsistent with the appellate court's instructions. en-us Tue, 14 Jul 2026 08:27:08 +0530 Tue, 14 Jul 2026 08:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16936 Remand proceedings are confined to the directions, issues, and procedural limits specified by the appellate court. In the GST assessment discussed, the authority was required to adjudicate the original show cause notice after considering the taxpayer's reply and granting a personal hearing under Section 75(4). The remand directions prohibited issuance of a fresh notice. Issuing a second show cause notice and proceeding without complying with the prescribed hearing and consideration requirements exceeded the permitted scope of remand and was inconsistent with the appellate court's instructions. Articles Goods and Services Tax - GST Tue, 14 Jul 2026 08:27:08 +0530 https://www.taxtmi.com/article/detailed?id=16936