https://www.taxtmi.com/caselaws?id=800915 Section 75(7) of the Uttar Pradesh and Central GST Acts prohibits an adjudicating authority from confirming tax, interest or penalty exceeding the amount specified in the show-cause notice. Where the notice proposed only a tax demand but the adjudication order additionally imposed a penalty, the penalty exceeded the scope of the notice. Such action breaches the mandatory statutory limitation and is beyond the adjudicating authority's jurisdiction, rendering the adjudication invalid to that extent. en-us Mon, 12 Oct 2026 00:00:00 +0530 Tue, 13 Oct 2026 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800915 Section 75(7) of the Uttar Pradesh and Central GST Acts prohibits an adjudicating authority from confirming tax, interest or penalty exceeding the amount specified in the show-cause notice. Where the notice proposed only a tax demand but the adjudication order additionally imposed a penalty, the penalty exceeded the scope of the notice. Such action breaches the mandatory statutory limitation and is beyond the adjudicating authority's jurisdiction, rendering the adjudication invalid to that extent. Case-Laws GST Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800915