2025 (11) TMI 837

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....a, Abhishek For the Respondent(s) : C.S.C. ORDER HON'BLE JASPREET SINGH, J. 1. This petition is directed against the order dated 16.02.2025 passed by respondent no.4 for financial year 2020-21, whereby a demand to the tune of Rs. 6,52,259.04/- has been raised against the petitioner. The petitioner further prayed for quashing of the order dated 08.10.2025 passed by the respondent No....

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....raising the demand as indicated herein above. 3. Learned counsel for the petitioner made submissions that action of the respondents in raising demand to the tune of Rs. 6,52,259.04/- which includes penalty and interest 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 t....

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.... the petitioner, despite issuance of notice and reminder, has chosen not to file response and, therefore, passing of the order cannot be said to be in violation of principles of natural justice and, therefore, the petition deserves dismissal. 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 sh....

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....erest 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. 9. Admittedly, in the present case, the show-cause notice merely indicates the amount of Rs. 2,34,626.52/- as representing the tax, interest and penalty and the demand qua the three components has bee....