https://www.taxtmi.com/caselaws?id=799963 Section 75(7) of the UP GST and CGST Acts prohibits an adjudicating authority from confirming tax or penalty beyond the amount proposed in the show-cause notice. Confirmation of a penalty exceeding the notice amount is a jurisdictional defect, rendering the adjudication order invalid. The order was set aside and remitted for fresh adjudication after the assessee is given an opportunity of hearing. en-us Tue, 22 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799963 Section 75(7) of the UP GST and CGST Acts prohibits an adjudicating authority from confirming tax or penalty beyond the amount proposed in the show-cause notice. Confirmation of a penalty exceeding the notice amount is a jurisdictional defect, rendering the adjudication order invalid. The order was set aside and remitted for fresh adjudication after the assessee is given an opportunity of hearing. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799963