2026 (2) TMI 221

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....itioner(s) : Satya Pal, Dileep Pandey For the Respondent(s) : C.S.C. ORDER 1. Heard learned counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India, wherein the writ petitioners are aggrieved by the impugned order dated February 11, 2025 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (hereinafter referred....

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....n 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." 5. Per contra, learned counsel appearing on behalf of the GST authorities has submitted that even if interest is not mentioned in the said show cause notice, the interest shall be payable and to support his said argument, he relies on Section 75(9) of t....

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....3(9) of the Act, 2017, it is clear that the interest liability is for a period starting from 2020-21, which was very well known to the authorities when they issued the show cause notice on November 13, 2024. Having not quantified the amount of interest till the date of issue of the show cause notice would definitely be in contravention of the provisions of Section 75(7) of the Act, 2017. 9. The....