https://www.taxtmi.com/caselaws?id=790650 A demand under GST cannot validly travel beyond the scope of the show-cause notice, and a confirmed liability including CGST and SGST/TGST that was not proposed in the notice was treated as inconsistent with the statutory notice requirement. The impugned demand was therefore not sustained as framed. The petitioner was nevertheless given liberty to seek rectification before the Proper Officer by filing the prescribed application under the rectification provision, with consideration in accordance with law after affording a personal hearing. en-us Tue, 07 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790650 A demand under GST cannot validly travel beyond the scope of the show-cause notice, and a confirmed liability including CGST and SGST/TGST that was not proposed in the notice was treated as inconsistent with the statutory notice requirement. The impugned demand was therefore not sustained as framed. The petitioner was nevertheless given liberty to seek rectification before the Proper Officer by filing the prescribed application under the rectification provision, with consideration in accordance with law after affording a personal hearing. Case-Laws GST Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790650