2022 (7) TMI 1021

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....ned Government Pleader for Commercial Taxes and with their consent, the Writ Petition is disposed of at the stage of admission. 2. The present Writ Petition came to be filed questioning the order in Form GST DRC-07, dated 17.11.2021 as illegal, improper, incorrect and violative of principles of natural justice. 3. The facts in issue show that the petitioner is a Company carrying on business in mechanical erection and fabrication of Cement and Steel plants. The petitioner is registered as a taxable person under the provisions of Central Goods and Services Tax Act, 2017 (for short, "CGST Act) and State Goods and Services Tax, 2017 (for short, "SGST Act") with GSTIN No.37AACCH1 218C3Z4. It is said that the petitioner has been filing retu....

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....ing of Rs.5,20,39,891/- as the amount payable by the petitioner, which according to the petitioner is beyond the amount demanded under the show cause notice. 6. Sri Sai Kumar, learned counsel representing the respondents, on instructions, states that, the petitioner did not respond to the show cause notice issued and as such the order impugned warrants no interference. He further submits that though the amount demanded to be paid is more than the amount demanded in the show cause notice, but the same in no way cause any prejudice to the petitioner. 7. Learned counsel for the petitioner, in reply, contends that apart from adding CGST and SGST, the authority concerned has imposed IGST interest to a tune of Rs.84,16,365/-, which is also ....

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....enalty of Rs.69,12,201/- and SGST Interest of Rs.22,29,915/- total levied of Rs.5,20,39,891/- (Rupees Five Crore Twenty Lakh Thirty Nine Thousand Eight Hundred and Ninety One only) and the amount shall be paid within 30 (thirty) days without fail, lest recovery proceedings will be initiated. DRC-07 (system generated copy) is herewith attached". 10. It is also to be noted here that in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought to have been issued to the petitioner for the said demand, which was not done in the instant case. Apart from that a perusal of the order would show that except extracting the explanation given to the show cause notice, there is no di....