High Court of Allahabad10 July 2026

Round Pay Voice Tech v. State of U.P

For assesseeRemanded

WRIT TAX NO. - 930 OF 2026

The ruling in brief

Where adjudication order demanding tax, interest and penalty exceeded quantum proposed in SCN and introduced grounds beyond notice, action was contrary to statutory mandate that final demand cannot exceed notice amount or rest on grounds beyond notice, thus, impugned order raising higher demand was unsustainable

Provisions considered

CGST S.75

Section 75 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.

The ruling in brief

Related rulings

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Arup Datta v. State of West Bengal

Where tax, interest and penalty demands were raised via SCN and order uploaded only on portal without direct intimation and reply was filed but no personal hearing was afforded before passing ex parte order, principles of natural justice were breached, requiring the adjudication to be quashed and matter reconsidered after granting effective hearing

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Rohit VIJ v. Commissioner of GST

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Saptagiri Constructions v. Assistant Commissioner of Central Tax

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CGST S.75

Round Pay Voice Tech v. State of U.P

The ruling in brief

Provisions considered

Round Pay Voice Tech v. State of U.P

The ruling in brief

Provisions considered

Read the full analysis

Arup Datta v. State of West Bengal

Rohit VIJ v. Commissioner of GST

Saptagiri Constructions v. Assistant Commissioner of Central Tax

Read the full analysis