https://www.taxtmi.com/caselaws?id=800140 Section 75(7) of the CGST and West Bengal GST Acts confines a tax determination to the amount demanded and grounds stated in the show cause notice. A determination exceeding the notice amount or relying on unstated grounds is invalid to that extent. The excess demand was set aside and treated as a show cause notice, requiring the proper officer to conduct adjudication after giving the assessee an opportunity of hearing. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800140 Section 75(7) of the CGST and West Bengal GST Acts confines a tax determination to the amount demanded and grounds stated in the show cause notice. A determination exceeding the notice amount or relying on unstated grounds is invalid to that extent. The excess demand was set aside and treated as a show cause notice, requiring the proper officer to conduct adjudication after giving the assessee an opportunity of hearing. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800140