https://www.taxtmi.com/article/detailed?id=16525 Section 75(7) of the CGST Act confines adjudication to the tax, interest, and penalty quantified in the show cause notice and to the grounds stated in it. A proper officer cannot confirm a higher demand, add unnotified liabilities, or shift to a new legal basis during adjudication. Section 75(9) does not cure failure to quantify interest in the SCN itself. The text treats such departures as jurisdictional errors and violations of natural justice. 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) of the CGST Act confines adjudication to the tax, interest, and penalty quantified in the show cause notice and to the grounds stated in it. A proper officer cannot confirm a higher demand, add unnotified liabilities, or shift to a new legal basis during adjudication. Section 75(9) does not cure failure to quantify interest in the SCN itself. The text treats such departures as jurisdictional errors and violations of natural justice. Articles Goods and Services Tax - GST Fri, 29 May 2026 09:00:23 +0530 https://www.taxtmi.com/article/detailed?id=16525