Tax demand adjudication exceeding show-cause notice and using undisclosed adverse material set aside; fresh hearing ordered with disclosures.
Case-Laws
GST
The dominant issue was whether the impugned adjudication suffered from jurisdictional error and breach of natural justice by travelling beyond the show cause notice and relying on adverse material without confrontation. The Court held that an adjudication cannot confirm a demand far in excess of the proposed demand and must provide t
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