2025 (7) TMI 331

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.... dated April 27, 2024 passed by respondent no. 2 for financial year 2018-19, whereby a demand to the tune of Rs. 24,40,363.10 has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated January 30, 2024 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon the petiti....

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....(7) of the Act inasmuch the same is beyond the show-cause notice wherein a demand to the tune of Rs. 4,80,527.36 against tax, interest and penalty was sought to be recovered. 4. It is prayed that the order impugned, being in violation of provisions of Section 75(7) of the Act, be set aside and matter be remanded back to the authority to provide opportunity of hearing and pass appropriate order in....

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....erial available on record. 7. Provisions of Section 75(7), inter alia, read as under: "(7) The amount of tax, interest and penalty demanded in 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. A perusal of the above would reveal that Section 75 deals with general provisions ....