Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
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 4894 
