GSTAT says wrong ITC charge in SCN cannot be replaced later
In short
A GST tribunal has said a tax demand cannot be confirmed on a different reason than the one first given in the show-cause notice. The summary says Section 75(7) keeps the case tied to the grounds already put to the taxpayer.
This matters because tax officers cannot change the basis of a demand at the final stage. The reporting does not say who was involved or how much tax was at stake.
What the reporting says
The GST Appellate Tribunal has held that a GST demand cannot be confirmed on grounds different from those in the show-cause notice, according to the summary. It says Section 75(7) limits adjudication to the grounds originally put to the taxpayer, which means the final order cannot swap in a different factual or legal basis. The reporting does not name the taxpayer or the disputed tax amount.
Why it matters
The GST Appellate Tribunal’s reported ruling says a demand cannot be upheld on facts or legal grounds different from those stated in the show-cause notice. The summary ties that outcome to Section 75(7), which limits adjudication to the grounds first put before the taxpayer. The specific taxpayer, disputed amount and jurisdiction are not stated, so the immediate financial effect is unknown.