https://www.taxtmi.com/caselaws?id=761838 An adjudicating authority must confine its final assessment to the grounds and amount stated in the show cause notice under Section 75(7) of the CGST Act, 2017. Where the assessment order travels beyond the notice by determining a higher amount and relying on findings not put to notice, it suffers from statutory non-compliance and cannot be sustained. The Telangana High Court therefore set aside the assessment order and directed a fresh hearing, with consideration of the taxpayer's objections and a new order in accordance with law. en-us Mon, 11 Nov 2024 00:00:00 +0530 Fri, 16 May 2025 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761838 An adjudicating authority must confine its final assessment to the grounds and amount stated in the show cause notice under Section 75(7) of the CGST Act, 2017. Where the assessment order travels beyond the notice by determining a higher amount and relying on findings not put to notice, it suffers from statutory non-compliance and cannot be sustained. The Telangana High Court therefore set aside the assessment order and directed a fresh hearing, with consideration of the taxpayer's objections and a new order in accordance with law. Case-Laws GST Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761838