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 wa
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =