https://www.taxtmi.com/caselaws?id=802070 Section 75(7) of the Uttar Pradesh Goods and Services Tax Act, 2017 restricts an adjudicating authority to confirming only the tax demand proposed in the show-cause notice. Where an adjudication order confirms tax, interest, or penalty exceeding the amounts proposed, the excess confirmation breaches this mandatory limitation and is jurisdictionally invalid. The permissible scope of adjudication is confined to the demand specified in the notice, and no enhanced liability may be confirmed beyond it. en-us Fri, 16 Oct 2026 00:00:00 +0530 Fri, 30 Oct 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802070 Section 75(7) of the Uttar Pradesh Goods and Services Tax Act, 2017 restricts an adjudicating authority to confirming only the tax demand proposed in the show-cause notice. Where an adjudication order confirms tax, interest, or penalty exceeding the amounts proposed, the excess confirmation breaches this mandatory limitation and is jurisdictionally invalid. The permissible scope of adjudication is confined to the demand specified in the notice, and no enhanced liability may be confirmed beyond it. Case-Laws GST Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802070