https://www.taxtmi.com/caselaws?id=779584 Section 75(7) of the GST Act bars a demand order from confirming tax, interest or penalty beyond the amount specified in the show-cause notice, and also prohibits sustaining the demand on grounds not stated in that notice. Where the notice referred to a lower composite liability but the order raised the demand to a higher amount including tax, interest and penalty, the enhancement was contrary to the statutory limit. The impugned demand order was quashed, and the matter was remanded for fresh consideration after giving the taxpayer an opportunity to respond and be heard. en-us Mon, 06 Oct 2025 00:00:00 +0530 Wed, 08 Oct 2025 08:45:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779584 Section 75(7) of the GST Act bars a demand order from confirming tax, interest or penalty beyond the amount specified in the show-cause notice, and also prohibits sustaining the demand on grounds not stated in that notice. Where the notice referred to a lower composite liability but the order raised the demand to a higher amount including tax, interest and penalty, the enhancement was contrary to the statutory limit. The impugned demand order was quashed, and the matter was remanded for fresh consideration after giving the taxpayer an opportunity to respond and be heard. Case-Laws GST Mon, 06 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779584