https://www.taxtmi.com/caselaws?id=798606 Section 75(7) confines tax, interest and penalty determinations to the amount and grounds specified in the show-cause notice. A demand quantified above the notice amount travels beyond that statutory limit, rendering the determination jurisdictionally invalid. Where the original demand suffers from this jurisdictional defect, an available Tribunal remedy need not be pursued where the appellate authority rejected the appeal solely on limitation without examining merits. Fresh adjudication requires notice and a proper opportunity of hearing. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798606 Section 75(7) confines tax, interest and penalty determinations to the amount and grounds specified in the show-cause notice. A demand quantified above the notice amount travels beyond that statutory limit, rendering the determination jurisdictionally invalid. Where the original demand suffers from this jurisdictional defect, an available Tribunal remedy need not be pursued where the appellate authority rejected the appeal solely on limitation without examining merits. Fresh adjudication requires notice and a proper opportunity of hearing. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798606