GST
Order cannot exceed the show cause notice
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Facts
No. Sec 75(7) says the order cannot demand more than the amounts in the notice, and cannot confirm the demand on grounds not stated in the notice.
Provisions and law
- Sec 75(7), CGST Act 2017Order cannot exceed the amount or go beyond the grounds in the notice
Analysis
If the notice proposes ₹6,00,000 on one ground, the officer cannot confirm ₹6,00,000 on another ground or a higher amount. Keep your reply focused on the grounds in the notice and point out any new grounds raised at hearing.
Conclusion
- Note the amounts and grounds in the notice
- Object in writing if new grounds come up at hearing
- Check the final order against the notice
A Savvy can do this for you
Show cause notice under Sec 73, 74 or 74A and DRC-06 reply
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