Show cause notice limits prevent unproposed penalties, requiring fresh adjudication when orders exceed the notified demand.
Case-Laws
GST
Section 75(7) bars confirmation of a demand exceeding the scope of the show cause notice. Where a notice does not propose a penalty, an adjudicating authority cannot impose one in the final order; such confirmation exceeds jurisdiction. An adjudication order imposing an unnotified penalty was therefore set aside, and the matter was remitted for fresh adjudication after giving the petitioner an opportunity of hearing.
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