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    <title>2025 (5) TMI 1435 - ALLAHABAD HIGH COURT</title>
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    <description>Section 75(7) of the CGST Act bars confirmation of a demand beyond the amount specified in the show-cause notice and prevents adjudication on grounds not stated in that notice. Here, the notice proposed a lower demand, but the final order imposed a substantially higher liability, including penalty and interest outside the notice. The demand was therefore unsustainable for breach of the statutory limit. The writ petition was allowed, the order was quashed, and the matter was remanded for fresh adjudication after giving the taxpayer an opportunity to respond and be heard.</description>
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      <title>2025 (5) TMI 1435 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=771163</link>
      <description>Section 75(7) of the CGST Act bars confirmation of a demand beyond the amount specified in the show-cause notice and prevents adjudication on grounds not stated in that notice. Here, the notice proposed a lower demand, but the final order imposed a substantially higher liability, including penalty and interest outside the notice. The demand was therefore unsustainable for breach of the statutory limit. The writ petition was allowed, the order was quashed, and the matter was remanded for fresh adjudication after giving the taxpayer an opportunity to respond and be heard.</description>
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