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    <title>2026 (8) TMI 1582 - ALLAHABAD HIGH COURT</title>
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    <description>Section 75(7) prohibits an adjudicating authority from confirming a tax demand exceeding the amount proposed in the show cause notice. Confirmation of a substantially higher demand breaches this mandatory statutory restriction, exceeds adjudicatory jurisdiction, and renders the resulting adjudication order unsustainable. The demand must remain within the scope of the notice, ensuring that the person charged receives notice of the proposed liability before it is confirmed.</description>
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