Goods and Service TaxArticle·21 July 2026
Order cannot exceed the scop of SCN
By J the App
Executive Summary
The Allahabad High Court, by its judgment dated 10 July 2026, quashed a GST demand order that exceeded the amount specified in the show cause notice.
The Court held that Section 75(7) of the CGST Act expressly prohibits confirmation of any tax, interest or penalty beyond the amount proposed in the notice, thereby reinforcing the principles of natural justice.
Domain | Indirect Tax | GST
Background
The petitioner was issued a show caus...
Read the full article in the app
This is a premium article. Download J the App to read the complete content.