<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2025 (9) TMI 863 - ALLAHABAD HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=778374</link>
    <description>Section 75(7) of the GST Act limits adjudication to the tax, interest and penalty set out in the show-cause notice and prohibits confirmation of demand on grounds not stated in that notice. The article notes that where an adjudication order exceeds the notice amount and relies on new grounds, it is contrary to this statutory restriction and cannot stand. The impugned demand order was therefore quashed, and the matter was remitted for fresh adjudication after opportunity of response and hearing.</description>
    <language>en-us</language>
    <pubDate>Thu, 11 Sep 2025 00:00:00 +0530</pubDate>
    <lastBuildDate>Mon, 15 Sep 2025 08:26:13 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=850428" rel="self" type="application/rss+xml"/>
    <item>
      <title>2025 (9) TMI 863 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=778374</link>
      <description>Section 75(7) of the GST Act limits adjudication to the tax, interest and penalty set out in the show-cause notice and prohibits confirmation of demand on grounds not stated in that notice. The article notes that where an adjudication order exceeds the notice amount and relies on new grounds, it is contrary to this statutory restriction and cannot stand. The impugned demand order was therefore quashed, and the matter was remitted for fresh adjudication after opportunity of response and hearing.</description>
      <category>Case-Laws</category>
      <law>GST</law>
      <pubDate>Thu, 11 Sep 2025 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=778374</guid>
    </item>
  </channel>
</rss>