{"id":75187,"date":"2026-03-11T11:47:46","date_gmt":"2026-03-11T11:47:46","guid":{"rendered":""},"modified":"2026-03-11T11:47:46","modified_gmt":"2026-03-11T11:47:46","slug":"final-tax-demand-must-be-confined-to-the-show-cause-notice-amount-excess-demand-set-aside-and-remitted-for-fresh-adjudication","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75187","title":{"rendered":"Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication."},"content":{"rendered":"<p>Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.<br \/>Case-Laws<br \/>GST<br \/>Requirement that final tax demand be confined to the amount proposed in the show cause notice under Section 75(7) is reiterated; where an adjudication confirms a demand exceeding the notice the order is contrary to the statutory limitation and must be set aside. The court remitted the matter for fresh adjudication, directed the taxpayer to file a reply treating the impugned order as an addendum within thirty days, and ordered the tax authority to pass a fresh final order expeditiously, with recovery measures available if the taxpayer fails to comply after due notice.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=97591\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Final tax demand must be confined to the Show Cause Notice amount; excess demand set aside and remitted for fresh adjudication.Case-LawsGSTRequirement that final tax demand be confined to the amount proposed in the show cause notice under Section 75(7)&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-75187","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75187","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=75187"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75187\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75187"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75187"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75187"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}