https://www.taxtmi.com/article/detailed?id=15691 Section 75(7) of the Central Goods and Services Tax Act, 2017 requires that the amount of tax, interest and penalty determined in an adjudication may not exceed the amounts or grounds specified in the show cause notice; final demands exceeding those specifications, or confirmation on grounds not stated in the notice, are inconsistent with that statutory constraint and implicate the need to provide a meaningful opportunity to respond and be heard before confirming any demand. en-us Fri, 02 Jan 2026 07:55:29 +0530 Fri, 02 Jan 2026 07:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15691 Section 75(7) of the Central Goods and Services Tax Act, 2017 requires that the amount of tax, interest and penalty determined in an adjudication may not exceed the amounts or grounds specified in the show cause notice; final demands exceeding those specifications, or confirmation on grounds not stated in the notice, are inconsistent with that statutory constraint and implicate the need to provide a meaningful opportunity to respond and be heard before confirming any demand. Articles Goods and Services Tax - GST Fri, 02 Jan 2026 07:55:29 +0530 https://www.taxtmi.com/article/detailed?id=15691