GST Demand Quashed for Exceeding SCN Amount – Breach of Section 75(7)

Prestige Nottinghill Investments Vs Union of India (Karnataka High Court) The petitioner challenged the Order-in-Original dated 20 September 2024 and the Rectification Rejection Order dated 19 March 2025 issued by the third respondent under the CGST/KGST Act. The petitioner sought multiple reliefs, including quashing both orders, declaring the confirmed demand as being in excess of the amount proposed in the show-cause notice (SCN), and restraining the authorities from proceeding with the impugned orders. The petitioner also sought a declaration that the demand was without jurisdiction, violat...