Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
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...
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
The HC held that the demand raised exceeded the amount specified in the show-cause notice, violating Section 75(7) of the GST Act, which prohibits confirming a demand beyond the specified amount or on grounds not mentioned in the notice. The impugned order, which demanded Rs. 41,84,920 against the notice amount of Rs. 23,69,062.50, was quashed. The matter was remanded to the respondent for providing the petitioner an opportunity to respond to the show-cause notice and to pass a fresh order in compliance with statutory requirements. The petition was allowed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
