Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
The HC held that an adjudication order cannot confirm a demand that is not aligned with the show cause notice, as Section 75(7) requires the order to stay within the scope of the notice. On comparison, the notice and the order related to the same tax period and GST registration, yet the confirmed demand appeared inconsistent with the proposal in the notice. The impugned order was therefore quashed, and the matter was remitted for fresh adjudication on merits, with liberty to issue a corrigendum and proceed after obtaining the petitioner's response.
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