Order cannot traverse beyond the SCN

Today's J position is on the reaffirmation of a foundational adjudicatory principle under GST, that an order cannot travel beyond the four corners of the show cause notice. The notice is not a procedural preface but the jurisdictional boundary of the adjudicating authority, defining both the charge the taxpayer must meet and the limits of State power. Any adjudication founded on grounds, legal characterisations, or charging mechanisms not articulated in the notice is not a mere error of reasoning but a jurisdictional transgression that vitiates the proceedings.