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    <title>2025 (11) TMI 293 - ALLAHABAD HIGH COURT</title>
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    <description>An adjudication order under GST cannot confirm interest or penalty on grounds not specified in the show cause notice, because section 75(7) confines the decision to matters put to the noticee. Where the notice proposed only tax liability and the final order added interest and penalty, the enlargement of demand was contrary to the statutory mandate and arbitrary. The adjudication order and consequential attachment were quashed, and the matter was remitted to the authority for fresh adjudication.</description>
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      <description>An adjudication order under GST cannot confirm interest or penalty on grounds not specified in the show cause notice, because section 75(7) confines the decision to matters put to the noticee. Where the notice proposed only tax liability and the final order added interest and penalty, the enlargement of demand was contrary to the statutory mandate and arbitrary. The adjudication order and consequential attachment were quashed, and the matter was remitted to the authority for fresh adjudication.</description>
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