https://www.taxtmi.com/caselaws?id=782061 HC held that the tax and penalty demand under s.73 of the GST Act could not lawfully exceed the quantum specified in the show cause notice, in view of the clear mandate of s.75(7). The SCN proposed demand of about Rs. 5.11 lakh, whereas the adjudication order enhanced it to about Rs. 38.60 lakh without due notice, rendering the order ultra vires. Relying on its earlier Division Bench precedent on identical facts, the HC quashed the impugned orders in entirety and allowed the writ petition. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 11 Dec 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782061 HC held that the tax and penalty demand under s.73 of the GST Act could not lawfully exceed the quantum specified in the show cause notice, in view of the clear mandate of s.75(7). The SCN proposed demand of about Rs. 5.11 lakh, whereas the adjudication order enhanced it to about Rs. 38.60 lakh without due notice, rendering the order ultra vires. Relying on its earlier Division Bench precedent on identical facts, the HC quashed the impugned orders in entirety and allowed the writ petition. Case-Laws GST Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782061