https://www.taxtmi.com/caselaws?id=783396 HC set aside the impugned assessment order and consequential demand under the GST regime on the ground that it violated Section 75(7) of the Act. The show cause notice quantified a composite amount of tax, interest and penalty at Rs. 32,11,470/-, whereas the order raised a demand of Rs. 60,54,984/-, thereby exceeding the amount specified in the notice and introducing grounds beyond it, which is impermissible. The contention regarding lack of personal hearing was held immaterial once the petitioner's case was that it had no knowledge of the notice. The matter was remanded to the competent authority for fresh adjudication in accordance with law. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 15 Dec 2025 08:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783396 HC set aside the impugned assessment order and consequential demand under the GST regime on the ground that it violated Section 75(7) of the Act. The show cause notice quantified a composite amount of tax, interest and penalty at Rs. 32,11,470/-, whereas the order raised a demand of Rs. 60,54,984/-, thereby exceeding the amount specified in the notice and introducing grounds beyond it, which is impermissible. The contention regarding lack of personal hearing was held immaterial once the petitioner's case was that it had no knowledge of the notice. The matter was remanded to the competent authority for fresh adjudication in accordance with law. Case-Laws GST Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783396