GST Order Raises Liability not Mentioned in Show Cause Notice: Madras HC directs to Treat issued Order as SCN

The Madras High Court intervened in a GST case where an order exceeded the scope of the original Show Cause Notice (SCN). Tvl. Annai Packs challenged a GST order that imposed additional tax liabilities not covered by the initial SCN. Initially notified in November 2022, the issue escalated through subsequent notices and an SCN in August 2023. Despite the petitioner's partial payment based on the first defect highlighted, the impugned order of December 2023 introduced new liabilities regarding turnover discrepancies not addressed in the original SCN. The court, acknowledging the oversight, directed that this order be treated as a fresh SCN for the new issue, ensuring the petitioner's right to respond comprehensively within fifteen days. The State Tax Officer was instructed to afford a fair opportunity, including a personal hearing, and to issue a revised order within three months post the petitioner's response.