Tax Demand Beyond GST Show Cause Notice Quashed Under Sections 75(7) and 74(9) Invoking Article 226
Case-Laws
GST
HC, exercising writ jurisdiction under Article 226, examined a challenge to a demand order and SCN issued under the GST Act, 2017. It held that, under Section 75(7) read with Section 74(9), the final order cannot demand tax, interest or penalty in excess of, or on grounds different from, those specified in the SCN. In the present case, the impugned order under Section 74(9)
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