CASE LAW
| Authority | One liner |
|
2025(04)LCX0138 Raksha Enterprises |
In view of Section 75(7) of GST Act, the amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice |
|
2025(04)LCX0009 S R Construction |
Demand for tax interest and penalty mentioned in order cannot exceed the amount stated in the SCN and it must be based on the reasons outlined in that notice: Section 75(7) of GST Act. |