2025 (1) TMI 1197

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....rinciples of natural justice. 2. The petitioner is a proprietary concern and is engaged in the business of supply of gas cylinders. The petitioner is registered under the GST Act. During the relevant period 2019-20, the petitioner had filed its return and paid appropriate taxes. On scrutiny of the petitioner's GSTR returns, it was noticed that there was mismatch between GSTR 1 and GSTR 3B. 2.1. Pursuant thereto, a notice in ASMT 10 was issued on 23.05.2022 whereby, it was stated that there was a discrepancy in discharge of the tax liability to the extent of Rs. 4,18,183/- under the SGST and CGST Act respectively in all amounting to Rs. 8,36,366/-. On the basis of ASMT-10, two different notices were issued namely DRC 01A dated 12.1....

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....nalty demanded in the impugned order shall not be excess of the amount specified in the show cause notice. 4. A reading of the above table would show that pursuant to the show cause notice dated 22.05.2024, there was a total demand of Rs. 17,42,622/-, which comprises of tax, interest and penalty, while pursuant to the show cause notice dated 31.05.2024, there was total demand of Rs. 8,36,366/-. However, the impugned order dated 24.08.2024, which is made pursuant to the show cause notice dated 22.05.2024 confirms the entire tax, penalty, interest at Rs. 17,42,622/-. However, the impugned order dated 30.08.2024 which is pursuant to the show cause notice dated 31.05.2024 has enhanced the demand to Rs. 33,24,832/-. It was thus submitted that....

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....mate the balance amount out of 10 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction of payment of 10% of the disputed taxes, after deducting the sums already paid and payment by the petitioner of the balance amount, if any, on intimation in compliance of the above direction, shall be completed within a period of four weeks from the date of receipt of copy of this order. e) Failure to comply with the above condition ....