Topic

Publish Date

When the GST Order Grows Bigger Than the Notice: Why Section 75(7) Is a Taxpayer’s Shield

In tax adjudication, the show cause notice is not a warm-up exercise. It is the battlefield map. It tells the taxpayer what is being alleged, on what grounds, and to what extent the department proposes to demand tax, interest, and penalty. Once that map is drawn, the adjudicating authority cannot suddenly redraw the borders in the final order. That is precisely the discipline built into Section 75(7) of the CGST Act.......... Read More

Allahabad High Court

2025(08)LCX0360

Madras High Court

Tvl Easyway Logistics

Assessment order cannot outrun the SCN; court treat order as SCN, restores hearing, and defreezes the bank to ensure due process.

2025(07)LCX0131

Allahabad High Court

Shri Ram Trading Company

Demand exceeding the amount proposed in SCN violates Section 75(7) of the CGST Act and is unsustainable.

2025(07)LCX0019

Allahabad High Court

Pavan Traders

A demand exceeding the scope of the show cause notice violates Section 75(7) of the CGST Act and is unsustainable.

2025(05)LCX0571

Allahabad High Court

Mayank Mineral

When SCN flags discrepancies and seeks documents, a higher final GST demand does not violate Section 75(7).

2025(04)LCX0138

Allahabad High Court

Raksha Enterprises

In view of Section 75(7) of GST Act, the amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice

2025(04)LCX0009

Allahabad High Court

S R Construction

Demand for tax interest and penalty mentioned in order cannot exceed the amount stated in the SCN and it must be based on the reasons outlined in that notice: Section 75(7) of GST Act.