Show cause notice limits GST demand grounds, requiring quashing where the final order relies on a different basis.
Case-Laws
GST
Section 75(7) of the UPGST Act bars confirmation of a GST demand on grounds not proposed in the DRC-01 show cause notice. A demand founded in the final order on a ground different from that set out in the notice breaches this mandatory requirement and constitutes an incurable defect in the proceedings. The demand order was therefore quashed, while preserving the revenue's liberty to issue a fresh show cause notice in accordance with law.
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