2024 (11) TMI 824

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..... sessment order is more than the amount shown in the show cause notice - HELD THAT:- It is deemed proper to set aside the impugned Assessment Order dated 29.08.2024, in the light of mandate engrained in Sub-section (7) of Section 75 of the Act. Accordingly, the impugned Assessment Order dated 29.08.2024 is set aside. The competent authority shall re-hear the petitioner, consider all its objections .....

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..... the ambit of Section 2(31) of the Central Goods and Services Tax Act, 2017, (for short, the Act ) (iii) the amount determined in the show cause notice is lesser than the amount finally imposed by Assessment Order and (iv) in the Assessment Order, the findings are given beyond the scope of show cause notice. Reliance is placed on Sub- section (7) of Section 75 of the Act to bolster the submission .....

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