When order traverse beyond the scope of the Notice

In GST and tax adjudication, one principle stands firm: the show cause notice defines the battle, and the department cannot change the rules midway. Courts across the country, have reinforced that adjudicating authorities cannot introduce new grounds, fresh allegations, or expanded demands at the final stage. This doctrine protects fairness, predictability, and transparency in tax administration. Here's a deep dive by J the App by JustIDT into why this rule matters, and how it shapes taxpayer rights in India.