https://www.taxtmi.com/caselaws?id=783010 HC, exercising writ jurisdiction under Article 226, quashed the impugned assessment and demand orders issued under Section 74(9) of the GST Act, 2017. It held that Section 75(7) mandates that the tax, interest and penalty determined in the final order cannot exceed the quantum specified in the SCN nor be founded on grounds beyond those stated therein, as a safeguard of natural justice. In this case, Respondent No. 4 determined liability far in excess of the amount indicated in the SCN, rendering the order ultra vires Section 75(7) and violative of audi alteram partem. Consequently, the impugned orders were set aside and the writ petition was allowed. en-us Tue, 02 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783010 HC, exercising writ jurisdiction under Article 226, quashed the impugned assessment and demand orders issued under Section 74(9) of the GST Act, 2017. It held that Section 75(7) mandates that the tax, interest and penalty determined in the final order cannot exceed the quantum specified in the SCN nor be founded on grounds beyond those stated therein, as a safeguard of natural justice. In this case, Respondent No. 4 determined liability far in excess of the amount indicated in the SCN, rendering the order ultra vires Section 75(7) and violative of audi alteram partem. Consequently, the impugned orders were set aside and the writ petition was allowed. Case-Laws GST Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783010