Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
HC quashed tax demand order dated April 27, 2024 for violating Section 75(7) of GST Act. Show-cause notice specified tax, interest and penalty amount of Rs. 4,80,527.36, but final demand raised Rs. 24,40,363.10, exceeding notice amount. Court held Section 75(7) mandates that tax, interest and penalty demanded in order cannot exceed amount specified in notice, and no demand shall be confirmed on grounds other than those specified in notice. Matter remanded to respondent authority to provide fresh hearing opportunity to petitioner and pass order in accordance with law. Petition allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.