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    <title>Settled issues under GST. Section 75(7) to be adhered scrupulously.</title>
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    <description>GST adjudication under section 75(7) confines an order to the amount and grounds specified in the show-cause notice. An authority must not confirm tax, interest or penalty exceeding the proposed demand or rely on grounds not contained in the notice. Officers should use the appropriate demand procedure, consider replies, provide personal hearing to uphold natural justice, and ensure that adjudication remains within the notice. Taxpayers should review orders for excess demands or new grounds.</description>
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