No GST Order can be passed beyond defects mentioned in SCN: Madras HC

Tvl. Senthil Hardwares Vs State Tax Officer (Madras High Court) The Hon’ble Madras High Court in the case Tvl. Senthil Hardwares v. State Tax Officer, Pattukottai [W.P. (MD) No. 17626/2024 dated July 30, 2024] the order where a Show Cause Notice (“SCN”) was issued to the Assessee vide FORM DRC-01 and reply filed by the Assessee was accepted by the Department, but certain part of demand was confirmed vide the Order in respect of defect, which was not part of notice. Facts: M/s Tvl. Senthil Hardwares (“the Petitioner”) was issued a notice in FORM DRC 01 on the GST Portal on April 19, 2...