Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.

Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.Case-LawsGSTAdjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of th

Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.
Case-Laws
GST
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as ta

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