{"id":72428,"date":"2025-08-27T08:41:03","date_gmt":"2025-08-27T03:11:03","guid":{"rendered":""},"modified":"2025-08-27T08:41:03","modified_gmt":"2025-08-27T03:11:03","slug":"appellate-authority-cannot-revive-igst-demand-without-fresh-show-cause-notice-outer-limitation-expired-sections-107-11-75-7-16-5","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72428","title":{"rendered":"Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired &#8211; Sections 107(11), 75(7), 16(5)"},"content":{"rendered":"<p>Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired &#8211; Sections 107(11), 75(7), 16(5)<br \/>Case-Laws<br \/>GST<br \/>HC held that the appellate authority&#39;s suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91968\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appellate authority cannot revive IGST demand without fresh show-cause notice; outer limitation expired &#8211; Sections 107(11), 75(7), 16(5)Case-LawsGSTHC held that the appellate authority&#8217;s suo motu restoration of an IGST demand, previously dropped by the ad<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72428","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72428"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72428\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}