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    <title>2026 (7) TMI 1661 - ALLAHABAD HIGH COURT</title>
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    <description>Section 75(7) prohibits an adjudication order from confirming tax or penalty exceeding the amounts proposed in the show-cause notice. The notes state that enhanced CGST and SGST demands, with corresponding penalties, were confirmed beyond the notice proposals. Confirmation beyond those proposals is described as exceeding jurisdiction, rendering that part of the adjudication order liable to be set aside.</description>
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