https://www.taxtmi.com/article/detailed?id=12696 A taxing authority must not impose or increase a tax demand in an adjudication order beyond the quantum specified in the original Show Cause Notice; to modify the proposed demand after considering the assessee's reply the authority must issue a fresh Show Cause Notice. The impugned order imposed a larger tax and penalty by comparing GSTR 3B and GSTR 2A and reversed electronic credit, actions the court held were not within the scope of the original SCN and therefore could not be sustained without fresh proceedings. en-us Thu, 13 Jun 2024 08:12:31 +0530 Thu, 13 Jun 2024 08:12:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12696 A taxing authority must not impose or increase a tax demand in an adjudication order beyond the quantum specified in the original Show Cause Notice; to modify the proposed demand after considering the assessee's reply the authority must issue a fresh Show Cause Notice. The impugned order imposed a larger tax and penalty by comparing GSTR 3B and GSTR 2A and reversed electronic credit, actions the court held were not within the scope of the original SCN and therefore could not be sustained without fresh proceedings. Articles Goods and Services Tax - GST Thu, 13 Jun 2024 08:12:31 +0530 https://www.taxtmi.com/article/detailed?id=12696