Adjudication quashed for exceeding Section 75(7) limits; demand capped to Rs. 2,10,04,200, enhanced demand set aside
Case-Laws
GST
The HC allowed the petition and held that the impugned adjudication violated Section 75(7) of the GST Act by confirming a demand exceeding the amount and grounds specified in the show-cause notice. The court quashed the order insofar as it purported to levy tax, interest and penalty beyond the Rs. 2,10,04,200 specified in the notice, and declared the enhance
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