GST adjudication cannot exceed the show cause notice; demand order quashed and remanded for fresh consideration.

A GST adjudication order is vulnerable where the confirmed demand does not tally with the show cause notice and appears to travel beyond its scope, because Section 75(7) confines adjudication to matters proposed in the notice and requires the assessee to be informed of the case to be met. On that basis, the impugned order was quashed and the matter remitted for fresh consideration on merits after corrigendum and response.

---

---

Issues: Whether the impugned GST order was liable to be quashed and the matter remitted on the ground that the demand confirmed in the order did not tally with the show cause notice and was contrary to Section 75(7) of the GST enactment.

Analysis: The notice and the impugned order were found to relate to the same tax period and the same registration, but the figures and reference particulars did not align. On a prima facie comparison, the order appeared to have gone beyond the scope of the show cause notice. Such a departure was treated as contrary to Section 75(7), which requires that the adjudication remain confined to the matters proposed in the notice and that the assessee be put to notice of the case to be answered.

Conclusion: The impugned order was quashed and the matter was remitted for fresh consideration on merits after further corrigendum and response.

Final Conclusion: The assessee succeeded in obtaining quashing of the demand order, but the adjudication was left open for fresh decision by the authority.

Ratio Decidendi: An adjudication order under GST cannot confirm a demand beyond the scope of the show cause notice, and a breach of that limitation warrants quashing of the order and remand for fresh adjudication.

---