GST DAILY – 488 : Final demand cannot exceed the amount specified in the SCN as per Section 75(7): HC

17/12/202517/12/2025byCA Pradeep Modi

Post Views: 313

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Tvl. Glo Shipping Logistics Pvt. Ltd. V/s State Tax Officer, decided on 26-3-2025

Advertisements

👉 Issue:-

✔️ Can Final demand exceed the amount specified in the SCN?

👉 The Hon’ble High Court Judgement:-

✔️ Where final assessment order demands tax amount exceeding that proposed in show cause notice, it violates Section 75(7) of GST Act; automatic restoration of assessment for non-filing of reply within stipulated time is inappropriate.

Sections 73 of Central Goods and Services Tax Act, 2017

Share this content:

Bombay High Court admits the constitutional challenge to Section 16(2)(c) of CGST i.e. default in payment of taxes by Supplier

The Hon’ble Bombay High Court in the case of Christie’s India Private Limited held that the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, and the corresponding Maharashtra GST provision, warrants full consideration given conflicting judgments by different High Courts.

A recipient of goods or services cannot file GST refund application

The Hon’ble Madras High Court in the case of Tvl. Norton Granites & Properties Private Ltd. held that the refund application for excess tax paid must be filed by the registered service provider, not by the recipient of services. Since M/s KG Foundation was the registered entity, the Assessee’s direct refund claim was deemed invalid. Consequently, the writ petition was dismissed.

SC affirms Issuance of a consolidated SCN covering multiple financial years, especially in cases involving patterns of fraudulent transactions

The Hon’ble Supreme Court in the case of Mathur Polymers declined to interfere with the Delhi High Court’s view that the issuance of a consolidated show cause notice (SCN) covering multiple financial years is permissible, especially in cases involving patterns of fraudulent transactions.

Related Posts

Leave a Reply Cancel reply