Increase in GST demand against the proposed tax in SCN without prior notice was not justified

Zigma Marketing (India) Private Limited Vs Assistant Commissioner (ST) (FAC) ( Madras High Court) Conclusion: Demanding of tax which was over three times the tax proposed in the original show cause notice (SCN) was not justifies as the order was passed in complete violation of natural justice and beyond the scope of the SCN. Held: In the instant case, initially, the show cause notice came to be issued by the Officer for a sum of Rs.53,812/-towards tax liabilities. However, while passing the impugned assessment order, the Officer had demanded a sum of Rs.1,64,143/- towards tax liabilities, whic...