https://www.taxtmi.com/article/detailed?id=14779 A demand order exceeding the amount specified in a show cause notice contravenes the mandatory restriction in Section 75(7) of the CGST Act. Where a notice proposed a defined recovery but the subsequent order demanded a materially larger sum by increasing penalty and interest, the court held such excess demand contrary to law and required the assessing officer to afford the taxpayer an opportunity to reply and to pass a fresh order consistent with the statutory cap that the order not exceed the notice amount. en-us Thu, 10 Jul 2025 08:42:58 +0530 Thu, 10 Jul 2025 08:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14779 A demand order exceeding the amount specified in a show cause notice contravenes the mandatory restriction in Section 75(7) of the CGST Act. Where a notice proposed a defined recovery but the subsequent order demanded a materially larger sum by increasing penalty and interest, the court held such excess demand contrary to law and required the assessing officer to afford the taxpayer an opportunity to reply and to pass a fresh order consistent with the statutory cap that the order not exceed the notice amount. Articles Goods and Services Tax - GST Thu, 10 Jul 2025 08:42:58 +0530 https://www.taxtmi.com/article/detailed?id=14779