Reverse-charge supplies treated as forward-charge GST without show-cause notice violates s.75(7); appellate order set aside and remitted
Case-Laws
GST
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere “technical” quant
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