2026-VIL-235-GSTAT-ERN
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SGST Tribunal

GST – Confirmation of demand of ITC on a ground not specified in the SCN, violation of Section 75(7) of CGST Act, 2017 - SCN alleged that ITC was ineligible under Section 16(2)(aa) on invoices of suppliers who had not filed GSTR-3B for the tax period 2018-19 - Appellant replied that Section 16(2)(aa) took effect only from 01.01.2022 and could not govern the period, and tendered invoices, ledgers and bank records - The adjudicating authority confirmed the demand by holding that the tax had not been credited to the Government and that Section 16(2)(c) was contravened, without addressing the plea on Section 16(2)(aa) - Appellant contended that the SCN and the Order-in-Original present entirely different cases and that the demand was confirmed on a ground other than that specified in the notice - Whether the mere recital of a legal provision as part of the SCN, without mentioning whether and how it has been contravened, amounts to a charge on which the taxpayer can be said to have been put on notice - HELD - The SCN was issued only on the ground of non-compliance with Section 16(2)(aa), and the charge of contravention of Section 16(2)(c) was never put to the Appellant in the SCN or at the personal hearing. The charge changed in the adjudication order into non-payment of tax by the suppliers, which required detailed verification of supplier records and was not put to the Appellant - A SCN is the foundation of the case and delineates the scope of the proceedings, so any ground, reasoning or claim not figuring in the SCN cannot be permitted to adversely affect the notice - The bare recital of Section 16(2)(c) as part of the extract of Section 16, in the absence of an allegation of whether and how it was contravened, does not put the Appellant on notice. Section 160(1) does not apply as it saves only proceedings which are in substance and effect in conformity with the requirements of the Act, and the proceedings here are vitiated by breach of Section 75(7) - The entire proceedings are vitiated and set aside - The appeal is allowed
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