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    <title>2026 (5) TMI 1813 - ALLAHABAD HIGH COURT</title>
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    <description>An adjudication order cannot sustain a tax, interest or penalty demand that goes beyond what was stated in the show cause notice, because demand cannot be confirmed on grounds not specified in the notice. Where interest was not quantified in the notice for the relevant period, the later order could not validly fasten that liability beyond the notice. The provision allowing interest to be payable whether or not specified in the adjudication order applies only to omission in the order, not to omission in the show cause notice. The notice and the adjudication order were therefore quashed to the extent they sustained the impugned demand beyond the notice.</description>
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    <pubDate>Tue, 28 Apr 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=792610</link>
      <description>An adjudication order cannot sustain a tax, interest or penalty demand that goes beyond what was stated in the show cause notice, because demand cannot be confirmed on grounds not specified in the notice. Where interest was not quantified in the notice for the relevant period, the later order could not validly fasten that liability beyond the notice. The provision allowing interest to be payable whether or not specified in the adjudication order applies only to omission in the order, not to omission in the show cause notice. The notice and the adjudication order were therefore quashed to the extent they sustained the impugned demand beyond the notice.</description>
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