https://www.taxtmi.com/caselaws?id=798040 Section 75(7) bars an adjudicating authority from confirming tax or penalty beyond the amounts specified in the show cause notice. Where the notice proposed tax of Rs. 96,000 and penalty of Rs. 20,000, confirmation of an equivalent Rs. 96,000 penalty exceeded the proposed penalty. Such excess confirmation breaches the mandatory statutory limit and is without jurisdiction. The penalty confirmation beyond the notice was invalid and was set aside in favour of the assessee. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798040 Section 75(7) bars an adjudicating authority from confirming tax or penalty beyond the amounts specified in the show cause notice. Where the notice proposed tax of Rs. 96,000 and penalty of Rs. 20,000, confirmation of an equivalent Rs. 96,000 penalty exceeded the proposed penalty. Such excess confirmation breaches the mandatory statutory limit and is without jurisdiction. The penalty confirmation beyond the notice was invalid and was set aside in favour of the assessee. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798040