2025 (10) TMI 380

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.... Saraf And Hon'ble Prashant Kumar JJ. For the Petitioner(s) : Prem Chandra Chauhan, Arvind Kumar For the Respondent(s) : C.S.C. ORDER 1. This petition is directed against the order dated 09.04.2024 passed by respondent no.2 for the period April, 2018 to March 2019, whereby a demand to the tune of Rs. 3,04,55,800/- has been raised against the petitioner. 2. The petitioner was iss....

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....emand to the tune of Rs. 2,10,04,200/- against tax, interest and penalty was sought to be recovered. 4. Learned Standing Counsel opposed the submissions made. Submissions were made that charging interest and penalty is statutory and, therefore, irrespective of the fact that the same has not been indicated in the show-cause notice, would not take away the power of the authority in demanding the ....

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....e 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. 2,10,04,200/- as representing the tax, interest and penalty and the demand qua the three components has been raised at Rs. 3,04,55,800/-, which is ex facie contrary to the provisions of Section 75(7)....