2025 (8) TMI 1540

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.... the order dated 24.01.2025 passed by respondent no. 2 for the period April 2021 to March 2022, whereby a demand to the tune of Rs. 7,01,535/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 11.11.2024 under Section 74 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, called upon....

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.... 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. 4,89,851/- against tax, interest and penalty was sought to be recovered. 4. Learned Standing Counsel opposed the submissions made. Submissions were made that due to mistake less penalty against the statute for IGST was indicated and rate of interest was clearly indicated....

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.... 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 at Rs. 4,89,851/-, even if the notice qua interest amount is taken in compliance of the provisions, the amount of penalty and intere....