2026 (2) TMI 994

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....ed Assessment Order has preceded a Show Cause Notice in Form DRC-01 dated 10.06.2025, to which the petitioner has failed to file a reply. Thus, the impugned order has been passed ex parte. 2. By the aforesaid impugned Assessment Order, the following demand has been confirmed against the petitioner. Summary: The total tax payable on account of these deficiencies is arrived as follows: S. No Description SGST CGST IGST CESS Total 1 2 3 4 5 6 7 1. Total tax due in (Under declaration of output tax)+ (Excess claim of ITC) above 2306026 2306026 4416649 0 9028701 2. Interest 1692181 1692181 2867843 0 6252205 3. Penalty on amount in S.No.1 230603 ....

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....part of the demand confirmed vide impugned order dated 28.10.2025 pursuant to the Show Cause Notice in Form DRC-01 dated 10.06.2025 and also the subject matter of the demand in the impugned order dated 28.10.2025 pursuant to the Show cause Notice dated 23.09.2025. 8. As far as defect no.(i) in the impugned order dated 28.10.2025 pursuant to the Show Cause Notice in DRC-01 dated 10.06.2025 is concerned, the demand was dropped in the earlier proceedings, in the light of the above Show Cause Notice in DRC-01 dated 23.09.2025. Therefore, there cannot be set as a duplication insofar as the under declaration of tax payable as per returns. 9. As far as the defect no.(ii) in the impugned order regarding excess claim of ITC is concerned, this ....