Adjudication order set aside for confirming demand beyond show-cause notice; remand for fresh hearing under Section 75(7)
Case-Laws
GST
The HC dismissed the appeal as time-barred but allowed the petition insofar as the impugned adjudication order violated Section 75(7) of the Goods and Services Tax Act, 2017 by confirming a demand (Rs. 6,52,259.04) exceeding the amount and grounds specified in the show-cause notice (Rs. 2,34,626.52). The court held the defect as substantive and not cure
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =