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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 tax, interest and penalty aggregate specified in the show-cause notice and bars confirmation on grounds outside that notice. Where the order imposes a higher aggregate demand than the notified amount, it contravenes this statutory limit. The excess demand is therefore unsustainable to the extent it exceeds the show-cause notice, protecting the assessee from liability not properly notified.</description>
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      <description>Section 75(7) of the Goods and Services Tax Act, 2017 confines an adjudication order to the tax, interest and penalty aggregate specified in the show-cause notice and bars confirmation on grounds outside that notice. Where the order imposes a higher aggregate demand than the notified amount, it contravenes this statutory limit. The excess demand is therefore unsustainable to the extent it exceeds the show-cause notice, protecting the assessee from liability not properly notified.</description>
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