https://www.taxtmi.com/caselaws?id=774263 The HC quashed a GST demand order dated April 27, 2024, raising Rs. 24,40,363.10 against petitioner, finding it violated Section 75(7) of GST Act, 2017. The show-cause notice specified only Rs. 4,80,527.36 demand, but the final order substantially exceeded this amount. Court held that statutory provisions mandate demand orders cannot exceed amounts specified in notices, regardless of petitioner's non-participation in proceedings. The order was set aside and matter remanded for fresh adjudication with proper opportunity of hearing, emphasizing procedural safeguards are mandatory and non-derogable under GST law. en-us Thu, 03 Jul 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774263 The HC quashed a GST demand order dated April 27, 2024, raising Rs. 24,40,363.10 against petitioner, finding it violated Section 75(7) of GST Act, 2017. The show-cause notice specified only Rs. 4,80,527.36 demand, but the final order substantially exceeded this amount. Court held that statutory provisions mandate demand orders cannot exceed amounts specified in notices, regardless of petitioner's non-participation in proceedings. The order was set aside and matter remanded for fresh adjudication with proper opportunity of hearing, emphasizing procedural safeguards are mandatory and non-derogable under GST law. Case-Laws GST Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774263