Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Section 75(7) bars confirmation of a demand exceeding the scope of the show cause notice. Where a notice does not propose a penalty, an adjudicating authority cannot impose one in the final order; such confirmation exceeds jurisdiction. An adjudication order imposing an unnotified penalty was therefore set aside, and the matter was remitted for fresh adjudication after giving the petitioner an opportunity of hearing.
Section 75(7) bars confirmation of a demand exceeding the scope of the show cause notice. Where a notice does not propose a penalty, an adjudicating authority cannot impose one in the final order; such confirmation exceeds jurisdiction. An adjudication order imposing an unnotified penalty was therefore set aside, and the matter was remitted for fresh adjudication after giving the petitioner an opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
