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Issues: Whether the demand confirmed in the order-in-original could travel beyond the show-cause notice by levying CGST and SGST/TGST, and whether the petitioner could be permitted to seek rectification of the demand.
Analysis: The impugned demand was found to impose liability beyond the show-cause notice and to include CGST and SGST/TGST without such demand having been proposed in the notice, which was held to be inconsistent with Section 75(7) of the Central Goods and Services Tax Act, 2017. In view of the respondent's submission that rectification could be sought before the Proper Officer, the petitioner was permitted to move an application in the prescribed format under Section 161 of the Central Goods and Services Tax Act, 2017, to be considered in accordance with law after affording a personal hearing.
Conclusion: The demand was not sustained as framed, and the petitioner was granted liberty to seek rectification before the Proper Officer.
Final Conclusion: The writ petition was disposed of with liberty to pursue rectification of the impugned demand before the Proper Officer.
Ratio Decidendi: A demand order cannot validly confirm tax liability beyond the scope of the show-cause notice, and where such discrepancy exists, rectification may be sought before the competent authority under the statutory rectification provision.
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