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    <title>2026 (7) TMI 1660 - ALLAHABAD HIGH COURT</title>
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    <description>Section 75(7) of the Goods and Services Tax Act, 2017 confines an adjudication order to the amount and grounds specified in the show-cause notice. The notes state that where the order demands aggregate tax, interest and penalty exceeding the notice amount, the excess is inconsistent with this statutory restriction. On the stated facts, the demand order was described as unsustainable because it exceeded the aggregate demand set out in the notice, favouring the assessee.</description>
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      <description>Section 75(7) of the Goods and Services Tax Act, 2017 confines an adjudication order to the amount and grounds specified in the show-cause notice. The notes state that where the order demands aggregate tax, interest and penalty exceeding the notice amount, the excess is inconsistent with this statutory restriction. On the stated facts, the demand order was described as unsustainable because it exceeded the aggregate demand set out in the notice, favouring the assessee.</description>
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