https://www.taxtmi.com/article/detailed?id=16047 Adjudication that proceeds on a basis not disclosed in the show cause notice infringes the statutory limit on issues that may be finally determined and cannot sustain a demand. The statutory principle in Section 75(7) requires that no demand be confirmed on grounds other than those specified in the notice; converting a matter about proportional reversal of input tax credit into a determination of product classification thus travels beyond the notice and is procedurally defective. en-us Thu, 19 Mar 2026 09:02:03 +0530 Thu, 19 Mar 2026 09:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16047 Adjudication that proceeds on a basis not disclosed in the show cause notice infringes the statutory limit on issues that may be finally determined and cannot sustain a demand. The statutory principle in Section 75(7) requires that no demand be confirmed on grounds other than those specified in the notice; converting a matter about proportional reversal of input tax credit into a determination of product classification thus travels beyond the notice and is procedurally defective. Articles Goods and Services Tax - GST Thu, 19 Mar 2026 09:02:03 +0530 https://www.taxtmi.com/article/detailed?id=16047