Held -  The provision clearly carries a negative mandate prohibiting confirmation of demand on any ground other than the grounds specified in the notice to show cause. In the case at hand the adjudicating authority has done exactly that which has been prohibited.

Even otherwise, it is now very well settled that an order cannot travel beyo.....

Held - As the show cause notice was specific pertaining to the discrepancies noticed and had provided opportunity to produce documents, non quantification of the demand in the show cause notice and ultimately raising the demand while passing the order, cannot be said to be in violation of provisions of Section 75(7) of the Act inasmuch as once the discrepancy pertaining to the amount w.....

Held - It would appear from the materials on record that no show cause in relation to fastening of liability on assessable value of the outward supply on inward receipt of taxable goods was made, the aforesaid determination and/or fastening liability to the above extent whereby the proper officer had determined a sum of Rs.13,27,328.40 i.e. @ 12% on the assessable value of the outward supply on Rs.2,21,22.....

Held - It clearly transpires that regarding none of the grounds on which the OIO has been passed there is any allegation made in the show cause notice. It is settled principle of law that if an allegation or ground is not made at the time of issuance of show cause notice, the authority cannot go beyond the scope of show cause notice to create new ground at the later stage of adjudication.

Though the petitioner has argued on merits of the.....

Held - To examine this issue, the elementary principle that a notice is the foundation for levy of tax and the adjudicating authority or the appellate authority cannot go beyond the issues raised in the show cause notice, needs to be remembered.

It is imperative for the Commissioner (Appeals) to restrict himself to the appeal and he cannot travel beyond the allegations made in the show cause notice, irrespective of the width of the power.....