High Court of Allahabad6 July 2026

Jay Dee Enterprises v. Deputy Commissioner State Tax SGST

For assesseeRemanded

WRIT TAX NO. 2908 OF 2026

The ruling in brief

Where penalty order imposed amount exceeding what was proposed in show- cause notice, since statute bars confirming liability beyond SCN, such excess imposition suffered from jurisdictional error

Provisions considered

Section 75, read with section 73, of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

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Related rulings

Delhi High Court25 Sept 2026

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Jay Dee Enterprises v. Deputy Commissioner State Tax SGST

The ruling in brief

Provisions considered

Jay Dee Enterprises v. Deputy Commissioner State Tax SGST

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis