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HomeGSTGST Adjudication Order Invalid If Based on Grounds Not Raised in SCN:...

GST Adjudication Order Invalid If Based on Grounds Not Raised in SCN: Calcutta HC 

GST

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By Mariya Paliwala
GST Adjudication Order Invalid If Based on Grounds Not Raised in SCN: Calcutta HC

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The Calcutta High Court has set aside a GST adjudication order passed against a pharmaceutical company, holding that the tax department cannot decide liability on grounds that were never mentioned in the show-cause notice. Such action violates Section 75(7) of the Central Goods and Services Tax Act, 2017, which mandates that adjudication must be confined…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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