<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>Additional demand in the order, not raised in the SCN but discussed in Personal Hearing.</title>
    <link>https://www.taxtmi.com/forum/issue?id=121029</link>
    <description>GST adjudication demands must remain within the scope and quantum proposed in the show-cause notice under section 75(7). Discrepancies identified from documents submitted after the notice cannot support an additional demand unless they formed part of the notice proposal. Discussion at personal hearing does not enlarge the notice, as hearing is part of adjudication. An appropriate corrigendum or addendum should be issued before adjudication where additional grounds or liability are proposed, ensuring the taxpayer has notice of the case to be answered.</description>
    <language>en-us</language>
    <pubDate>Wed, 15 Jul 2026 18:19:22 +0530</pubDate>
    <lastBuildDate>Fri, 17 Jul 2026 12:26:47 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=911858" rel="self" type="application/rss+xml"/>
    <item>
      <title>Additional demand in the order, not raised in the SCN but discussed in Personal Hearing.</title>
      <link>https://www.taxtmi.com/forum/issue?id=121029</link>
      <description>GST adjudication demands must remain within the scope and quantum proposed in the show-cause notice under section 75(7). Discrepancies identified from documents submitted after the notice cannot support an additional demand unless they formed part of the notice proposal. Discussion at personal hearing does not enlarge the notice, as hearing is part of adjudication. An appropriate corrigendum or addendum should be issued before adjudication where additional grounds or liability are proposed, ensuring the taxpayer has notice of the case to be answered.</description>
      <category>Discussion-Forum</category>
      <law>GST</law>
      <pubDate>Wed, 15 Jul 2026 18:19:22 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/forum/issue?id=121029</guid>
    </item>
  </channel>
</rss>