Appellate enhancement of petitioner's taxable turnover without prior notice set aside and remitted for fresh hearing

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellate enhancement of petitioner's taxable-turnover without prior notice breached natural justice because the turnover issue was not raised by the adjudicating authority and thus was not before the appellate forum; applying the second proviso to section 107(11) (Act of 2017), the appellate addition cannot stand-consequence: that portion is set aside and remitted. The appellate authority also failed to apply its mind by mechanically relying on a figure from GSTR-3B without considering corrected figures in GSTR-9/GSTR-9C; consequence: the matter is remanded for fresh consideration after affording the petitioner an opportunity to be heard. - HC....