Scope of GST adjudication: order went beyond show-cause grounds, resulting in set aside and remand for fresh hearing.

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....Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.....