2025 (8) TMI 1638

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.....S.C. ORDER 1. This petition is directed against the order dated 13.02.2025 passed by respondent no. 2 for the period April 2020 to March 2021, whereby a demand to the tune of Rs. 1,46,36,728/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 15.11.2024 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the A....

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....0/- 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. 1,14,31,112/- against tax, interest and penalty was sought to be recovered. 4. We have considered the submissions made by counsel for the parties and have perused the material available on record. ....

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....senting the tax and penalty along with interest @ 18% p.a. and the demand qua the three components has been raised at Rs. 1,46,36,728/-, even if the notice qua interest amount is taken in compliance of the provisions, the amount of penalty and interest thereon is beyond the show cause notice, which is ex facie contrary to the provisions of Section 75(7) of the Act. 8. In view of the above discu....