2025 (4) TMI 1378

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....ondent : C.S.C., Ankur Agarwal (S.C.) ORDER 1. This petition is directed against the order dated 23.04.2024 passed by respondent no. 2 for financial year 2018-19, whereby a demand to the tune of Rs. 63,51,001/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 14.12.2023 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as....

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....d to the petitioner and in violation of Section 75(7) of the Act inasmuch the same is beyond the show-cause notice wherein a demand to the tune of Rs. 13,36,793/- against tax, interest and penalty was sought to be recovered. 4. Further submissions have been made that while issuing the show-cause notice, petitioner was required to file reply by 14.01.2024 and date of personal hearing was also fixe....

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.... and, therefore, the petition deserves dismissal. Submissions were made that charging interest and penalty is statutory and, therefore, irrespective of the fact that the same has not been indicated in the show-cause notice, would not take away the power of the authority in demanding the interest and penalty in accordance with law and on that count also, the petition deserves dismissal. 6. We have....

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.... in the present case, the show-cause notice merely indicates the amount of Rs. 13,36,793/- as representing the tax, interest and penalty and the demand qua the three components has been raised at Rs. 63,51,001/-, which is ex facie contrary to the provisions of Section 75(7) of the Act. 10. So far as the plea pertaining to not providing any opportunity of hearing is concerned, once it is the case ....