2025 (8) TMI 399

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....d. under Article 226 of the Constitution of India inter alia assailing the assessment order dated 29th August, 2024 passed by the office of the Sales Tax Officer Class II/AVATO, Delhi, pursuant to the Show Cause Notice (hereinafter, the 'Show Cause Notice') dated 23rd May, 2024 issued under Section 73 of the Central Goods and Service Tax Act, 2017 (hereinafter, the 'CGST Act'). 4. A brief background of the present case is that on 28th May, 2024 a Show Cause Notice was issued to the Petitioner by the Respondent Department on the Goods and Services Tax ('GST') portal. The same stated that the Petitioner had not declared the correct tax liability while filing the annual returns of GSTR-09 and had made excess claims of Input Tax Credit ('ITC....

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.... Petitioner's GST consultant after all these compliances. The copy of the Show Cause Notice dated 28.05.2024 is annexed herewith as Annexure P-2. 4. That on the same day, i.e., 28.05.2024, the Petitioner received the Show Cause Notice bearing SCN/Statement Reference No: ZD070524034991A, with the following demand along with interest and penalty as stated below:  4. Details of demand : (Amount in Rs.) Sr No Tax Rate (*) Turnover Tax Period Act POS (Place of Supply). Tax Interest Penalty Fcc in Re.) Others Total From To 1 2 3 4 5 6 7 8 9   11 12 13 1 0 0.00 APR 2019 MAR 2020 SGST NA 1,82,478.00 1,53,....