{"id":74817,"date":"2026-01-16T18:35:41","date_gmt":"2026-01-16T13:05:41","guid":{"rendered":""},"modified":"2026-01-16T18:35:41","modified_gmt":"2026-01-16T13:05:41","slug":"appellate-enhancement-of-petitioner-39-s-taxable-turnover-without-prior-notice-set-aside-and-remitted-for-fresh-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74817","title":{"rendered":"Appellate enhancement of petitioner&#39;s taxable turnover without prior notice set aside and remitted for fresh hearing"},"content":{"rendered":"<p>Appellate enhancement of petitioner&#39;s taxable turnover without prior notice set aside and remitted for fresh hearing<br \/>Case-Laws<br \/>GST<br \/>Appellate enhancement of petitioner&#39;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 r<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=96099\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate enhancement of petitioner&#8217;s taxable turnover without prior notice set aside and remitted for fresh hearingCase-LawsGSTAppellate enhancement of petitioner&#8217;s taxable-turnover without prior notice breached natural justice because the turnover issue<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74817","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74817","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74817"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74817\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74817"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74817"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74817"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}