GSTAT says GST demand cannot rest on grounds not in notice
In short
GSTAT said a GST demand cannot be confirmed on reasons that were not in the show cause notice. The notice in question broadly referred to transitional credit provisions.
It affects how GST demands are made and defended.
What the reporting says
The ruling addresses a transitional credit claim and the limits on what tax authorities can rely on when confirming demand. The brief indicates the tribunal rejected extra grounds beyond those in the notice.
Why it matters
The ruling is relevant for taxpayers and tax officers because it limits how far authorities can go beyond the stated allegations when confirming a demand under the CGST framework.