https://www.taxtmi.com/caselaws?id=795622 A penalty cannot be confirmed beyond the amount proposed in the show-cause notice, as the statutory restriction limits adjudication to the liability put to notice. Imposing a higher penalty constitutes a jurisdictional defect because the noticee lacks notice and opportunity to contest the enhanced liability. Fresh adjudication must provide a personal hearing and consider the noticee's objections before determining penalty within the scope of the show-cause notice. The impugned adjudication was invalid to the extent it exceeded the proposed penalty. en-us Mon, 06 Jul 2026 00:00:00 +0530 Fri, 24 Jul 2026 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795622 A penalty cannot be confirmed beyond the amount proposed in the show-cause notice, as the statutory restriction limits adjudication to the liability put to notice. Imposing a higher penalty constitutes a jurisdictional defect because the noticee lacks notice and opportunity to contest the enhanced liability. Fresh adjudication must provide a personal hearing and consider the noticee's objections before determining penalty within the scope of the show-cause notice. The impugned adjudication was invalid to the extent it exceeded the proposed penalty. Case-Laws GST Mon, 06 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795622