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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. Confirmation of substantially enhanced CGST and SGST demands, together with corresponding penalties, beyond the notice proposal exceeds adjudicatory jurisdiction. The confirmation to that extent is without jurisdiction and is set aside.</description>
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