https://www.taxtmi.com/article/detailed?id=16525 Section 75(7) confines GST adjudication to the tax, interest, penalty and grounds specified in the show cause notice in FORM GST DRC-01. A proper officer cannot enhance the proposed demand, introduce known but unquantified interest, add unnotified tax liabilities, or confirm a demand on a new factual or legal basis. Section 75(9) does not remove the requirement to notify quantifiable interest in the show cause notice. Following notice issuance, adjudication is limited to considering the taxpayer's response to the notified proposals; fresh inquiries into alternative liabilities may breach natural justice and exceed jurisdiction. en-us Fri, 29 May 2026 09:00:23 +0530 Fri, 29 May 2026 09:00:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16525 Section 75(7) confines GST adjudication to the tax, interest, penalty and grounds specified in the show cause notice in FORM GST DRC-01. A proper officer cannot enhance the proposed demand, introduce known but unquantified interest, add unnotified tax liabilities, or confirm a demand on a new factual or legal basis. Section 75(9) does not remove the requirement to notify quantifiable interest in the show cause notice. Following notice issuance, adjudication is limited to considering the taxpayer's response to the notified proposals; fresh inquiries into alternative liabilities may breach natural justice and exceed jurisdiction. Articles Goods and Services Tax - GST Fri, 29 May 2026 09:00:23 +0530 https://www.taxtmi.com/article/detailed?id=16525