2024 (12) TMI 920

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....ent : Mr. C. Harsha Raj Additional Government Pleader ORDER The present writ petition is filed challenging the impugned assessment order dated 31.08.2024 on the premise that the impugned order traverses beyond the show cause notice thereby suffers from violation of principle of natural justice apart from being contrary to the mandate under Section 75(7) of the GST Act. 2. The petitioner herein ....

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.... 3. A show cause notice was issued in form DRC01 dated 21.05.2024 wherein the tax liability was arrived at 21,77,761/- comprising of Rs. 7,58,287/- (SGST), Rs. 7,58,287/- (CGST) and IGST Rs. 6,61,187/-. In response, the petitioner had submitted its detailed reply dated 19.06.2024, 21.06.2024 and 26.07.2024. On consideration of the reply, the impugned order has been passed by the respondent authori....

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.... 14,87,918.00   3 0 0 APR 2019 MAR 2020 IGST Tamil Nadu 6,61,187.00 5,52,354.00 66119 0 0 12,79,660.00 Total             21,77,761.00 18,63,634.00 2,17,777.00 0 0 42,59,172.00 (ii) FORM GST DRC 07 dated 31.08.2024 Order under Section 73 Sr. No. Tax Rate (%) Turnover Tax Period Act POS(Place of Supply) Tax Inte....

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....uch as it was set out only in the impugned order for the first time. It was also submitted that departure from show cause notice attract sub-section (7) to Section 75 of the GST Act, 2017 which reads as under: "Section 75. General provisions relating to determination of tax.- (7) The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the....