Find
Sec 75(7) says the amount of tax, interest and penalty in the order cannot exceed the amount in the notice, and no demand can be confirmed on grounds other than those in the notice.
GST
Order goes beyond the show cause notice
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Provisions
Sec 75(7), CGST Act 2017; Sec 107(1), CGST Act 2017
Analysis
If the notice proposed ₹4,00,000 and the order confirms ₹5,50,000, the extra ₹1,50,000 is beyond the notice. Similarly, if the notice was about ITC and the order adds an issue on classification, that new ground is not valid. Raise both points clearly in appeal.
Close
- Put the notice and the order side by side
- Mark amounts and grounds not in the notice
- Raise Sec 75(7) in the appeal grounds
- Seek rectification for obvious amount errors
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