https://www.taxtmi.com/caselaws?id=776668 An enhancement of IGST demand in rectification proceedings without notice to the assessee was treated as procedurally unsustainable. The court noted that while the CGST and SGST demands had been reduced under rectification, the IGST component was increased without affording the petitioner an opportunity to respond. The matter was remitted for fresh consideration limited to the enhanced IGST demand, with liberty to the petitioner to challenge any confirmed demand thereafter. Interim protection against further recovery was also continued, preserving the petitioner's position pending reconsideration. en-us Thu, 07 Aug 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776668 An enhancement of IGST demand in rectification proceedings without notice to the assessee was treated as procedurally unsustainable. The court noted that while the CGST and SGST demands had been reduced under rectification, the IGST component was increased without affording the petitioner an opportunity to respond. The matter was remitted for fresh consideration limited to the enhanced IGST demand, with liberty to the petitioner to challenge any confirmed demand thereafter. Interim protection against further recovery was also continued, preserving the petitioner's position pending reconsideration. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776668