Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired – Sections 107(11), 75(7), 16(5)
Case-Laws
GST
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section
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