Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7)
Adjudication Order Imposing Penalty Beyond Show Cause Notice Proposal Invalid Under Section 75(7) Issue Whether an adjudication order passed under Section 73 of the CGST / UPGS Act, 2017 imposing a penalty is legally valid when the Show Cause Notice (SCN) proposed only the confirmation of tax without proposing any penalty. Facts Tax Period: The… Read More »