Case Law Analysis
|Allahabad High Court
Section 75(7) UPGST Act | Adjudication Order Void If Demand Exceeds Show-Cause Notice : Allahabad HC
Allahabad HC quashes GST adjudication order for violating Section 75(7) of the UPGST Act, holding that tax authorities cannot impose demands higher than those proposed in the show-cause notice. The ruling reinforces procedural fairness, mandating strict compliance with statutory limits in tax proceedings.