Yash Innovative Solution LLP Vs Joint Commissioner (Bombay High Court)
GST Demand Held Invalid Because Adjudication Order Went Beyond SCN Proposals; Bombay High Court Quashes GST Order for Ignoring Exemption Claim Under Notification 12/2017; GST Adjudication Order Set Aside Because Section 75(7) Was Violated; High Court Allows Writ Petition Despite Alternate GST Appeal Remedy Due to Jurisdictional Defect; GST Demand of ₹2.06 Crore Quashed Because SCN Proposed Only ₹57 Lakh; Bombay High Court Remands GST Matter Because Exemption Plea Was Not Examined.
The Bombay High Court in Yash Innovative Solution LLP Vs Joint Commissioner quashed both a show cause notice and an adjudication order issued under Section 73(1) of the Maharashtra Goods and Services Tax Act, 2017, holding that a tax demand exceeding the proposals contained in the show cause notice and failure to consider exemption claims rendered the proceedings unsustainable. The petitioner, a Limited Liability Partnership providing project management consultancy services to government bodies and public institutions relating to water supply, sewage, roads, and waste management, was subjected to scrutiny under Section 61 of the MGST Act for alleged mismatch between turnover reflected in GSTR-7 and GSTR-3B returns. The petitioner responded that there was no mismatch and contended that the services rendered were exempt from GST under Notification No. 12/2017 dated 28.06.2017 issued under Section 11(1) of the CGST Act.
