2021 (5) TMI 809

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....interest for the period from July, 2017 to March, 2018, passed by 1st respondent herein, is under challenge in the present Writ Petition. 3. The Assessing Authority-1st respondent herein issued a revised show cause notice dated 20.01.2021 under Section 73 of the Central Goods and Services Tax Act, 2017 (for short, 'the CGST Act, 2017') read with Rule 142 (1) of the Central Goods and Services Tax Rules, 2017. 4. According to the learned counsel for the petitioner, the impugned order of assessment passed by 1st respondent is liable to be set aside on the sole ground of non-compliance of mandatory provisions of sub-section (4) of Section 75 of the CGST Act, 2017. 5. On the other hand, it is vehemently contended by the learned Additional Adv....

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..... Section 73 of the Act deals with 'Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any willful misstatement or suppression of facts'. Section 74 of the Act deals with 'Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason of fraud or any willful misstatement or suppression of facts'. Section 75 of the Act deals with 'General provisions relating to determination of tax'. The provision of law which is germane and relevant for the purpose of adjudication of the issue in the present Writ Petition is sub-section (4) of Section 75 of the Act, which reads as under: "A....