GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.

GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.
Case-Laws
GST
Section 75(7) of the GST law prohibits confirming a demand on grounds not specified in the show cause notice. Where a notice alleges that sales-return credit notes were not issued, objections to their dates, values or disclosure cannot replace that allegation; assumptions about jewellery exchanges cannot substitute for evidence. Section 75(4) requires a personal hearing when an adverse decision is contemplated. A hearing before the Tribunal does not cure denial of that opportunity before lower authorities, particularly where fresh objections emerge only in the adjudication order and prejudice the defence.
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