GST DAILY – 510: Matter to be remanded as GST order with higher demand than show-cause notice violates Section 75(7): HC

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Vibhuti Tyres V/s State of U.P., decided on 7-5-2025

 👉 Issue:-

✔️ Is it justified that GST order with higher demand than show-cause notice?

👉 The Hon’ble High Court Judgement:-

✔️ Where in show-cause notice amount representing tax, interest and penalty was indicated as Rs. 8,81,080, but in order, much higher demand was raised at Rs. 32,97,336, same was in violation of section 75(7); matter was to be remanded back.

Section 75 of Central Goods and Services Tax Act, 2017