Case Details: Kisan Brick Field vs. State of U.P. (2025) 36 Centax 357 (All.)
Judiciary and Counsel Details
- Jaspreet Singh, J.
- S/Shri Utkarsh Misra & Abhishek, for the Petitioner.
Facts of the Case
The petitioner challenged the adjudication proceedings arising from an SCN issued in GST DRC-01, stating that no reply had been filed as the SCN was not within the petitioner’s knowledge. The petitioner submitted that the adjudicating authority proceeded to confirm a higher demand without issuing any notice of hearing and without affording an opportunity to respond. It was contended that an adjudication order cannot confirm any amount or findings beyond what is specified in the SCN. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that Section 75 of the CGST Act and the Uttar Pradesh GST Act mandates that an adjudicating authority is bound by the quantification and grounds stated in the SCN and cannot confirm a demand exceeding what the notice specifies. The Court observed that confirming a higher demand without notice or hearing was contrary to the statutory scheme. The Court concluded that the impugned orders were unsustainable for violating the prohibition against confirming demand beyond the terms of the SCN. The matter was accordingly remanded to the adjudicating authority for a fresh decision after granting the petitioner an opportunity to file a reply and to be heard.
