Grounds of Writ-The Petitioner, aggrieved by the impugned order imposing a tax, penalty, and interest demand substantially exceeding the amounts stated in the original Show Cause Notice (SCN), has preferred the present Writ Petition. The said SCN was merely uploaded on the GST portal under the category of "Additional Notice and Order", without any further intimation or communication to the Petitioner. The SCN quantified a demand of Rs 66,13,874.78,whereas the impugned order raises a demand of Rs 1,34,94,294/-. The Petitioner contends that such an increase in the amounts demanded is in violation of Section 75(7) of the CGST Act, which mandates that the tax liability confirmed in the final order shall not exceed the amount specified in the SCN.
Order-The Hon'ble Court has quashed the impugned order and ruled in favour of the Petitioner, holding that there was a violation of section 75(5) of the CGST Act. The matter has been remanded to the Adjudicating Authority with a direction to afford the Petitioner an adequate opportunity to respond to the original Show Cause Notice (SCN). The Court further directed that a fresh order be passed after granting a proper hearing, in strict compliance with the principles of natural justice and applicable law.
GST Case Law-Vrinda Automation Versus State of Uttar Pradesh
Citation- 2025 TAXONATION 1159 (ALLAHABAD)
Authors-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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