Enhancement of Demand beyond Scope of Show Cause Notice Not Sustainable

Hajee AP Bava and Company Constructions Private Limited Vs Assistant Commissioner (Andhra Pradesh High Court)

It is to be noted here that in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought to have been issued to the petitioner for the said demand, which was not done in the instant case. Apart from that a perusal of the order would show that except extracting the explanation given to the show cause notice, there is no discussion raised on the object

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