2025 (5) TMI 1435

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....ransh Mishra For the Respondent : Ankur Agarwal (S.C.) ORDER 1. This petition is directed against the order dated 30.12.2024 passed by respondent no. 2 for the period April 2019 to March 2020, whereby a demand to the tune of Rs. 1,34,94,294/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 25.11.2023 under Section 74 of Goods and Services ....

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..../- and interest to the tune of Rs. 43,35,838/- is contrary to the show-cause notice issued 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. 66,13,874.78 against tax, interest and penalty was sought to be recovered. 4. Learned Standing Counsel opposed the submissions made. Submissions were made th....

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....the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. 8. Admittedly, in the present case, the show-cause notice merely indicates the amount of Rs. 66,13,874.78 as representing the tax and penalty along with interest @ 18% p.a. and the demand qua the three components has been raised a....