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GST Demand Cannot Exceed Show Cause Notice: Telangana HC
Case Law Details
- Case Name
- Keshav Reddy Sweets Vs Assistant Commissioner of State Tax (Telangana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Telangana High Court
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Keshav Reddy Sweets Vs Assistant Commissioner of State Tax (Telangana High Court)
Telangana High Court – Excess Demand Beyond SCN: Keshav Reddy Sweets Allowed Rectification under Section 161 | W.P. No. 10287 of 2026 Disposed 07.04.2026
Telangana HC Holds Demand Cannot Exceed Show Cause Notice; Permits Rectification for Excess Tax Levy (AY 2018-19)
Introduction
One of the fundamental principles under GST adjudication is that a taxpayer cannot be subjected to a demand beyond what is proposed in the Show Cause Notice (SCN). Any deviation from this principle strikes at the root of natural ju...



