https://www.taxtmi.com/caselaws?id=800148 Section 75(7) of the Goods and Services Tax Act, 2017 confines a determination order for tax, interest and penalty to the amounts specified in the show-cause notice and bars confirmation on grounds not stated in that notice. Where the notice specifies a lower aggregate liability, a subsequent determination imposing a higher demand breaches that statutory restriction. The excess demand cannot be sustained. en-us Tue, 22 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800148 Section 75(7) of the Goods and Services Tax Act, 2017 confines a determination order for tax, interest and penalty to the amounts specified in the show-cause notice and bars confirmation on grounds not stated in that notice. Where the notice specifies a lower aggregate liability, a subsequent determination imposing a higher demand breaches that statutory restriction. The excess demand cannot be sustained. Case-Laws GST Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800148