2025 (11) TMI 64

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....Rishabh Kesarwani and Shiva Pandey For the Respondent : A.S.G.I., Dhananjay Awasthi ORDER 1. This petition is directed against the order dated 20.08.2024 passed by respondent no. 2 for the period July 2017 to March 2018, whereby a demand to the tune of Rs. 46,68,188/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 26.11.2023 under Section....

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.... to the tune of Rs. 14.19,238/- and interest to the tune of Rs. 18,40,000/- 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. 28,01,001 against tax, interest and penalty was sought to be recovered. 4. Learned Standing Counsel opposed the submissions made....

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....t 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. Admittedly, in the present case, the show-cause notice merely indicates the amount of Rs. 28,01,001 as representing the tax and penalty along with interest @ 18% p.a. and the demand qua the three compo....