Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
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 
