https://www.taxtmi.com/caselaws?id=778374 Section 75(7) of the Goods and Services Tax Act prohibits an adjudication order from demanding tax, interest or penalty exceeding the amounts specified in the show-cause notice, and bars confirmation of demand on grounds not stated in that notice. Where the notice discloses a lower composite demand but the order substantially enhances it or relies on additional grounds, the order contravenes the statutory limit and is unsustainable. The prescribed corrective course is fresh adjudication after allowing the taxpayer an opportunity to respond and be heard. en-us Thu, 11 Sep 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778374 Section 75(7) of the Goods and Services Tax Act prohibits an adjudication order from demanding tax, interest or penalty exceeding the amounts specified in the show-cause notice, and bars confirmation of demand on grounds not stated in that notice. Where the notice discloses a lower composite demand but the order substantially enhances it or relies on additional grounds, the order contravenes the statutory limit and is unsustainable. The prescribed corrective course is fresh adjudication after allowing the taxpayer an opportunity to respond and be heard. Case-Laws GST Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778374