GST DAILY – 267
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HC held that demand in order cannot exceed the demand proposed in SCN; directed to treat such order as final SCN.
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF KALIDAS MEDICAL STORE V/s STATE OF U.P., decided on 29-4-2024
👉 Issue:-
✔️ Is it possible that demand in adjudication order can exceed the demand proposed in SCN?
👉 The Hon’ble High Court Judgement:-
✔️ Where against show cause notice issued proposing to create demand of GST of Rs. 14.45 lakhs, Adjudicating Authority passed impugned order creating demand of Rs. 16.50 lakhs, demand arising under adjudication order could not exceed demand for which show cause notice was issued, thus impugned order was to be set aside.
Section 73, read with section 75 of Central Goods and Services Tax Act, 2017
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