Tax demand beyond show-cause notice violates s.75(7) KGST Act; assessment set aside and case remanded
Case-Laws
GST
The HC held that the impugned assessment order confirming tax demand of Rs. 6,93,77,821/-, in excess of the sum of Rs. 2,49,63,816/- proposed in the show-cause notice, was contrary to s.75(7) KGST Act and violative of principles of natural justice. It observed that the authority could not travel beyond the quantification in the SCN and that the rectification application was wrongly rejected on jurisdictional grounds. Consequently, the HC set aside the impugned order-in-original and the consequential order (Annexures-A and A1) and remanded the matter to the jurisdictional authority (R-3) for fresh consideration and reassessment strictly in accordance with law, after affording due opportunity of hearing to the petitioner. The petition was allowed by way of remand.
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