2023 (12) TMI 71

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....the petitioner has been directed to pay tax along with interest and penalty in the following terms: "Therefore, on the basis of documents available with the department, Demand order in form GST DRC-07 is issued as per following tax liability along with interest and penalty. Para No. Objection in brief   Tax Interest Penalty Total 75 Less turnover shown in GSTR 1 compared to GSTR 8 (TCS) IGST 1714148 1337035 342830 3394013 CGST 64729 50489 10000 125218 SGST 64729 50489 10000 125218 Total 1843606 1438013 362830 3644449 Hence, tax payable at Rs. 1843606, where on interest u/s. 50 is determined at Rs. 1438013 and penalty u/s. 73(9) and ....

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....gned order. 3. The learned counsel for the petitioner submits that the petitioner has valid grounds to be pursued including on the jurisdiction of the State Tax Officer to not levy demand under the provisions of the IGST Act. It is thus urged that the impugned order being in violation of the principles of natural justice, needs to be quashed and set aside and an opportunity of a hearing be made available to the petitioner and an appropriate order be passed by the State Tax officer in accordance with law. 4. On the other hand, learned AGP supported the impugned order and submitted that the petitioner was given sufficient opportunity, however, the petitioner did not appear for hearing and eventually, the State Tax Officer had passed the....