{"id":77283,"date":"2026-11-07T13:00:52","date_gmt":"2026-11-07T13:00:52","guid":{"rendered":""},"modified":"2026-11-07T13:00:52","modified_gmt":"2026-11-07T13:00:52","slug":"gst-sales-return-demands-require-notified-grounds-and-a-personal-hearing-before-adverse-adjudication-not-merely-at-a-later-stage","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77283","title":{"rendered":"GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage."},"content":{"rendered":"<p>GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=105941\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST sales-return demands require notified grounds and a personal hearing before adverse adjudication, not merely at a later stage.Case-LawsGSTSection 75(7) of the GST law prohibits confirming a demand on grounds not specified in the show cause notice. &#8230;<\/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-77283","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77283","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=77283"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77283\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}