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    <title>2025 (11) TMI 1423 - ALLAHABAD HIGH COURT</title>
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    <description>Under the GST regime, an adjudication order cannot travel beyond the show cause notice: where the notice proposed only tax recovery and did not seek interest or penalty, the authority could not validly confirm those levies under Section 75(7) of the CGST Act. The High Court held that the interest and penalty components were beyond the scope of the notice and therefore unsustainable. It also quashed the consequential attachment order and remitted the matter to the adjudicating authority for fresh orders in accordance with law.</description>
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    <pubDate>Wed, 19 Nov 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 1423 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=781955</link>
      <description>Under the GST regime, an adjudication order cannot travel beyond the show cause notice: where the notice proposed only tax recovery and did not seek interest or penalty, the authority could not validly confirm those levies under Section 75(7) of the CGST Act. The High Court held that the interest and penalty components were beyond the scope of the notice and therefore unsustainable. It also quashed the consequential attachment order and remitted the matter to the adjudicating authority for fresh orders in accordance with law.</description>
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