https://www.taxtmi.com/article/detailed?id=16113 Section 75 of the CGST Act, 2017 is presented as a taxpayer-protective framework covering adjudication, hearing, demand restriction, interest, penalty, and limitation. The article highlights that personal hearing is mandatory in adverse orders, adjournments are limited, and the adjudication demand cannot exceed the show cause notice. It also explains that interest should be quantified in the show cause notice, while the Allahabad High Court is cited for holding that section 75(9) cannot cure failure to quantify interest at the notice stage. en-us Tue, 31 Mar 2026 08:27:54 +0530 Tue, 31 Mar 2026 08:27:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16113 Section 75 of the CGST Act, 2017 is presented as a taxpayer-protective framework covering adjudication, hearing, demand restriction, interest, penalty, and limitation. The article highlights that personal hearing is mandatory in adverse orders, adjournments are limited, and the adjudication demand cannot exceed the show cause notice. It also explains that interest should be quantified in the show cause notice, while the Allahabad High Court is cited for holding that section 75(9) cannot cure failure to quantify interest at the notice stage. Articles Goods and Services Tax - GST Tue, 31 Mar 2026 08:27:54 +0530 https://www.taxtmi.com/article/detailed?id=16113