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2024 (5) TMI 267 - ALLAHABAD HIGH COURTScope of SCN - adjudicating authority has traveled beyond the scope of adjudication notice inasmuch as against show cause notice issued proposing to create demand of GST - Violation of essential requirements of rules of natural justice - HELD THAT:- No useful purpose may be served either in keeping the present petition or calling for a counter affidavit or relegating the petitioner to the forum of appeal. Once the Act requires by way of a mandatory provision that the demand arising under an adjudication order may not exceed the demand for which show cause notice may have been issued, there is no room to entertain any doubt as to that. Also, rules of natural justice are far too well established to allow any exception to be made in that regard. Unless, the petitioner had been put to notice with respect to the demand proposed to be created by the adjudication order and unless he had been given adequate opportunity to present his case, the order that may arise may remain procedurally defective. The writ petition is disposed off.
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