Additional demand in the order, not raised in the SCN but discussed in Personal Hearing.

[KALLESHAMURTHY MURTHY K.N.]

Sir,

A TP has filed replies along with supporting documents. While passing order U/s 73, certain additional tax liability was demanded based on the discrepancies noticed from the documents so filed, such as rate of tax difference, CGST and SGST collected on interstate supply, invoices missed to enter the address of the recipient [but GSTIN entered], Commodity name not mentioned in the invoice [but HSN mentioned], which were not part of SCN. Is the additional demand so raised correct? The reason given for the demand is that the taxpayer has not produced documents even on demand, but after SCN, he has produced. However, facts have been discussed in the personal hearing.

AI Summary

GST demand beyond the show-cause notice raises procedural concerns where later-produced documents reveal additional discrepancies. GST proceedings under section 73 raise whether an order can impose additional tax liability for discrepancies not alleged in the show-cause notice but emerging from documents submitted later by the taxpayer. The discrepancies concern tax-rate differences, CGST and SGST on interstate supplies, and invoice particulars. The issue also considers the effect of discussion during personal hearing and the taxpayer's later production of documents initially not furnished.