Held-  It may not be unreasonable to believe that such person missed to attend the appeal hearing fixed on October 05, 2023. That apart, when the appellate authority has increased the quantum of penalty, it was incumbent on the appellate authority to afford the petitioners a reasonable opportunity of showing cause against the proposed enhancement of penalty. It might well have been so that if such notice was given, the petitioners might h.....

Held - The issue of turnover of taxable supply of the petitioner was not before the adjudicating authority and consequently it was not there before the appellate authority as well, since what was impugned before the appellate authority was the adjudication order only. The adjudication order does not even hint at the said issue.

The said issue has still been considered by the app.....

Held - Admittedly, the tax which was quantified by the assessing officer is Rs.2,58,536.80. However, while imposing the penalty the assessing officer imposed penalty on the sum of Rs.41,83,804.72.

This order was put to challenge by filing a statutory appeal.

Therefore, the appellate authority was required to consider as to whether the ta.....