https://www.taxtmi.com/caselaws?id=783903 An adjudicating authority under GST cannot confirm tax beyond the amount stated in the show cause notice, and any excess demand is beyond statutory jurisdiction. Where a personal hearing is specifically sought and the statute makes such hearing mandatory, passing an ex parte order violates audi alteram partem and renders the assessment unsustainable. The assessment and appellate orders were set aside, and the matter was remitted for fresh adjudication from the stage of reply with an effective opportunity of hearing and compliance with the statutory demand limit. en-us Mon, 08 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783903 An adjudicating authority under GST cannot confirm tax beyond the amount stated in the show cause notice, and any excess demand is beyond statutory jurisdiction. Where a personal hearing is specifically sought and the statute makes such hearing mandatory, passing an ex parte order violates audi alteram partem and renders the assessment unsustainable. The assessment and appellate orders were set aside, and the matter was remitted for fresh adjudication from the stage of reply with an effective opportunity of hearing and compliance with the statutory demand limit. Case-Laws GST Mon, 08 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783903