https://www.taxtmi.com/caselaws?id=785392 Adjudication in GST proceedings proceeded on a basis different from the show-cause notice, violating the statutory mandate that demand can be confirmed only on grounds specified in the notice; this breach deprived respondents of effective opportunity to meet allegations based on back-office data and was treated as impermissible expansion of scope of adjudication. The adjudication and appellate orders were set aside and the matter remanded to the proper officer for reconsideration after affording a fresh opportunity of hearing to the taxpayers, with direction to confine adjudication to grounds specified in the notice. en-us Mon, 19 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785392 Adjudication in GST proceedings proceeded on a basis different from the show-cause notice, violating the statutory mandate that demand can be confirmed only on grounds specified in the notice; this breach deprived respondents of effective opportunity to meet allegations based on back-office data and was treated as impermissible expansion of scope of adjudication. The adjudication and appellate orders were set aside and the matter remanded to the proper officer for reconsideration after affording a fresh opportunity of hearing to the taxpayers, with direction to confine adjudication to grounds specified in the notice. Case-Laws GST Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785392