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    <title>2026 (8) TMI 310 - ALLAHABAD HIGH COURT</title>
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    <description>Section 75(7) prohibits an adjudication order from confirming a demand exceeding the amount specified in the show-cause notice or on grounds not stated in that notice. The notes state that a composite proposed demand was specified in the notice, while the impugned order imposed a substantially higher tax, interest and penalty demand. As the demand exceeded the notice amount, it was described as ex facie beyond the notice and invalid for contravention of Section 75(7), resulting in the demand order being set aside.</description>
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    <pubDate>Tue, 28 Jul 2026 00:00:00 +0530</pubDate>
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      <title>2026 (8) TMI 310 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=796437</link>
      <description>Section 75(7) prohibits an adjudication order from confirming a demand exceeding the amount specified in the show-cause notice or on grounds not stated in that notice. The notes state that a composite proposed demand was specified in the notice, while the impugned order imposed a substantially higher tax, interest and penalty demand. As the demand exceeded the notice amount, it was described as ex facie beyond the notice and invalid for contravention of Section 75(7), resulting in the demand order being set aside.</description>
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      <pubDate>Tue, 28 Jul 2026 00:00:00 +0530</pubDate>
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