GST Penalty Order Invalid as Amount Exceeds SCN Proposal: Allahabad HC

Shree Maa Saraswati Associates Vs State of U.P. and Another (Allahabad High Court) The Penalty Imposed Far Exceeds The Penalty Proposed, The Impugned Order Is Without Jurisdiction, To That Extent Violation of The Mandatory Provision of Section 75(7) of The U.P.G.S.T. Act The Allahabad High Court examined a penalty imposed under the U.P. GST Act where the adjudication order exceeded the amount proposed in the show cause notice. The show cause notice dated 20.09.2025 proposed a penalty of ₹2,91,620, whereas the adjudication order dated 29.12.2025 imposed a higher penalty of ₹3,24,240. The Co...