The court set aside a GST demand after holding that tax authorities cannot raise a demand on grounds not mentioned in the show cause notice.

The Orissa High Court ruled that the service tax demand against a deceased person was invalid, holding that “agent” does not have equivalent status to a “legal heir.”

The court said that the final removal order at the appellate stage may not be maintainable without first approaching the Single Judge. Therefore, CA withdrew the appeal to file writ before th single bench.