GST Demand Cannot Exceed Show Cause Notice: Telangana HC

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...