https://www.taxtmi.com/caselaws?id=792521 Section 75(7) of the Maharashtra GST Act requires the adjudication order to stay within the grounds and amount stated in the show cause notice; where the notice proposed one quantum and the order confirmed a substantially higher liability, the order was unsustainable. The document also notes that an exemption defence under Notification No. 12/2017 and Section 11(1) of the CGST Act, based on consultancy services rendered to Government bodies and undertakings, had to be considered before final adjudication. The notice and order were therefore quashed, and the matter was remitted for fresh consideration on merits after hearing the taxpayer, with liberty to issue an additional notice. en-us Mon, 20 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 08:59:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792521 Section 75(7) of the Maharashtra GST Act requires the adjudication order to stay within the grounds and amount stated in the show cause notice; where the notice proposed one quantum and the order confirmed a substantially higher liability, the order was unsustainable. The document also notes that an exemption defence under Notification No. 12/2017 and Section 11(1) of the CGST Act, based on consultancy services rendered to Government bodies and undertakings, had to be considered before final adjudication. The notice and order were therefore quashed, and the matter was remitted for fresh consideration on merits after hearing the taxpayer, with liberty to issue an additional notice. Case-Laws GST Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792521