2025 (4) TMI 558

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.C., Ankur Agarwal (S.C.) ORDER 1. This writ petition is directed against order dated 25.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the tax period April 2018 to March 2019 wherein a demand to the tune of Rs. 3,20,852.68 has been created against the petitioner. 2. The petitioner was issued notice dated 21.11.2023 under Sect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... reasons in support of the conclusion arrived at and that as notice issued did not indicate the amount of penalty and penalty has been imposed, the same is in violation of provisions of Section 75(7) of the Act and, therefore, the order impugned deserves to be quashed and set aside. 4. Learned counsel for the respondents supported the order impugned. Submissions have been made that once, in res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....reminders, no response was filed by the petitioner. The show cause notice issued was very clear and specific, pointing out the discrepancies and calling upon the petitioner to show cause as to why the tax, penalty and interest as indicated be not imposed. The table at page 38 of the writ petition clearly indicates the amount of interest and the penalty as per CGST Act, 2017 and the amount of tax b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....State of U.P. and 2 others, Writ Tax No. 979 of 2025, decided on 12.03.2025. In the present case, the authority has recorded sufficient reasons for coming to the conclusion that the petitioner was liable to pay the tax, penalty and interest. 9. So far as the plea pertaining to failure to indicate the penalty in the show cause notice is concerned, the said plea apparently also has no substance a....