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    <title>2026 (2) TMI 221 - ALLAHABAD HIGH COURT</title>
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    <description>Requirement for quantification of interest in a show cause notice was enforced: the court found that interest liability known to authorities was not quantified in the notice, breaching the statutory notice requirement and rendering subsequent adjudication beyond the specified grounds and amounts invalid. The tribunal held that a provision addressing unquantified interest in orders does not cure a defective notice; therefore the impugned show cause notice and adjudication order were quashed. Authorities may issue a fresh, properly quantified show cause notice and proceed in accordance with law.</description>
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    <pubDate>Wed, 28 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (2) TMI 221 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=786026</link>
      <description>Requirement for quantification of interest in a show cause notice was enforced: the court found that interest liability known to authorities was not quantified in the notice, breaching the statutory notice requirement and rendering subsequent adjudication beyond the specified grounds and amounts invalid. The tribunal held that a provision addressing unquantified interest in orders does not cure a defective notice; therefore the impugned show cause notice and adjudication order were quashed. Authorities may issue a fresh, properly quantified show cause notice and proceed in accordance with law.</description>
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      <pubDate>Wed, 28 Jan 2026 00:00:00 +0530</pubDate>
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