Demand exceeding show-cause notice amount violates Section 75(7) of GST Act; order quashed and remanded for fresh hearing
Case-Laws
GST
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matt
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