GST
Order demanding more than the notice
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Facts
Sec 75(7) says the amount in the order cannot exceed the amount in the notice, and no demand can be confirmed on grounds other than those in the notice.
Provisions and law
- Sec 75(7), CGST Act 2017Order cannot exceed the notice amount or go beyond its grounds
Analysis
If the notice said ₹5 lakh and the order says ₹7 lakh, the extra ₹2 lakh is beyond the law. New grounds not in the notice also fail. Raise this in appeal or seek rectification.
Conclusion
- Compare notice and order amounts and grounds.
- Mark the excess or new grounds.
- Seek rectification under Sec 161 or appeal.
- Pre-deposit only on the disputed amount.
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