https://www.taxtmi.com/article/detailed?id=12311 Authorities under GST must limit adjudication to the allegations stated in the show cause notice and may not rely on fresh grounds introduced later; the notice's specificity enforces the audi alteram partem principle, preserving procedural fairness and preventing arbitrary exercise of power, and statutory safeguards require that adverse consequences not be imposed on grounds absent from the original notice. en-us Sat, 10 Feb 2024 10:27:55 +0530 Sat, 10 Feb 2024 10:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12311 Authorities under GST must limit adjudication to the allegations stated in the show cause notice and may not rely on fresh grounds introduced later; the notice's specificity enforces the audi alteram partem principle, preserving procedural fairness and preventing arbitrary exercise of power, and statutory safeguards require that adverse consequences not be imposed on grounds absent from the original notice. Articles Goods and Services Tax - GST Sat, 10 Feb 2024 10:27:55 +0530 https://www.taxtmi.com/article/detailed?id=12311