GST demand enhanced beyond SCN set aside for violating Sections 73 and 75(7); fresh action permitted
Case-Laws
GST
HC held that the tax and penalty demand under s.73 of the GST Act was illegally enhanced from Rs. 5,11,145.80 in the SCN to Rs. 38,60,604/- in the impugned order, in contravention of s.75(7), which bars adjudication beyond the scope and quantum specified in the SCN. Relying on a prior Division Bench ruling on identical facts, the HC reiterated that absence of proper opportu
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