https://www.taxtmi.com/caselaws?id=785177 Limits of adjudication in GST notices: a notice to show-cause cannot be widened beyond the grounds specified, and adjudication or appeal must conform to those confines; where an authority departs from the notice by treating reverse charge supplies as forward charge, that interpretation cannot be unilaterally imposed on the taxpayer and requires opportunity for defence. Natural justice requires disclosure of material, particularly where the notice relies on GST back-office data within the special knowledge of tax authorities, because taxpayers may lack access to such data and thus lack effective opportunity to respond. A fresh show-cause may be issued; limitation objections are preserved only if available when the original notice issued. en-us Wed, 14 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785177 Limits of adjudication in GST notices: a notice to show-cause cannot be widened beyond the grounds specified, and adjudication or appeal must conform to those confines; where an authority departs from the notice by treating reverse charge supplies as forward charge, that interpretation cannot be unilaterally imposed on the taxpayer and requires opportunity for defence. Natural justice requires disclosure of material, particularly where the notice relies on GST back-office data within the special knowledge of tax authorities, because taxpayers may lack access to such data and thus lack effective opportunity to respond. A fresh show-cause may be issued; limitation objections are preserved only if available when the original notice issued. Case-Laws GST Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785177