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of <h1>Order set aside for breach of natural justice; notice only uploaded under 'Additional Notice and Order'; remanded under Section 75(7)</h1> <h3>M/s Sally And Samson Versus State of U.P. and Another</h3> HC set aside the impugned order for violating principles of natural justice and Section 75(7) CGST Act where the show-cause notice was only uploaded under ... Violation of principles of natural justice - notice was uploaded on the portal under the tab 'Additional Notice and Order' and was never communicated to the petitioner through any other mode - violation of Section 75(7) of CGST Act - HELD THAT:- Section 75 deals with general provisions relating to determination of tax and sub-section (7) specifically stipulates that the amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. Admittedly, in the present case, the show-cause notice merely indicates the amount of Rs. 66,13,874.78 as representing the tax and penalty along with interest @ 18% p.a. and the demand qua the three components has been raised at Rs. 4,89,851/-, even if the notice qua interest amount is taken in compliance of the provisions, the amount of penalty and interest thereon is beyond the show cause notice, which is ex facie contrary to the provisions of Section 75(7) of the Act. On account of violation of provisions of Section 75(7) of the Act, the order impugned cannot be sustained - the matter is remanded back to the respondent no. 2, Deputy Commissioner, State Tax, Jurisdiction Barerilly, Sector-4, Bareilly (A), Bareilly to provide an opportunity to the petitioner to file response to the show-cause notice and after providing opportunity of hearing, pass a fresh order in accordance with law - Petition allowed by way of remand. This petition challenges order dated 24.01.2025 raising a demand of Rs. 7,01,535/- for April 2021-March 2022. A show-cause notice dated 11.11.2024 under Section 74 (GST DRC-01) recorded a demand of Rs. 4,89,851/-. The notice was uploaded on the portal under the tab 'Additional Notice and Order' and was not otherwise communicated, leaving the petitioner unaware and unable to file a response. Section 75(7) of the Goods and Services Tax Act, 2017 provides: 'The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice.' The order impugned imposes penalty and interest in excess of the amounts specified in the notice, in contravention of Section 75(7). The order dated 24.01.2025 is quashed and set aside; the matter is remanded to the Deputy Commissioner to afford the petitioner an opportunity to file a response and, after hearing, pass a fresh order in accordance with law.
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