https://www.taxtmi.com/caselaws?id=802562 Section 75 prohibits confirmation of a GST demand on grounds not specified in the show-cause notice and requires an opportunity of hearing before an adverse adjudication. An allegation that no credit notes were issued is distinct from objections to their dates and values. Further inquiry under Section 107 remains subject to natural justice. An opportunity to be heard before the Tribunal does not replace the statutory hearing at the adjudication stage. en-us Thu, 05 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802562 Section 75 prohibits confirmation of a GST demand on grounds not specified in the show-cause notice and requires an opportunity of hearing before an adverse adjudication. An allegation that no credit notes were issued is distinct from objections to their dates and values. Further inquiry under Section 107 remains subject to natural justice. An opportunity to be heard before the Tribunal does not replace the statutory hearing at the adjudication stage. Case-Laws GST Thu, 05 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802562