Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
Section 75(7) of the GST law prohibits an adjudicating authority from confirming a tax demand or penalty exceeding the amounts proposed in the show cause notice. This statutory restriction is mandatory, and any adjudication order exceeding the proposed demand is without jurisdiction. The impugned order was set aside, with the matter remitted for fresh adjudication after providing an opportunity of hearing.
Section 75(7) of the GST law prohibits an adjudicating authority from confirming a tax demand or penalty exceeding the amounts proposed in the show cause notice. This statutory restriction is mandatory, and any adjudication order exceeding the proposed demand is without jurisdiction. The impugned order was set aside, with the matter remitted for fresh adjudication after providing an opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
