2026 (2) TMI 1202

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.... GST Enactments. 2. By the impugned Order, the proposal in the Show Cause Notice in GST DRC-01 dated 26.09.2023 was not confirmed against the Petitioner in the absence of a reply. 3. The impugned Order has been passed after the Petitioner's GST Registration was cancelled on 01.10.2018 with effect from 01.08.2017 after the Petitioner was issued with a Show Cause Notice dated 14.09.2018. 4. Operative portion of the impugned Order insofar as the confirmation of the tax is concerned reads as under:- "Tvl.Hoscar Systems Private Limited are registered tax payer under TNGST Act 2017 / CGST Act 2017, in the books of Nolambur Assessment Circle. 1) On comparison of the Input Tax Credit tax availed by the tax payer through G....

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....liable for interest @ 18% per annum under Section 50 of the Act for the number of days delayed to be calculated from the due date for corresponding monthly returns and up to the date of payment of difference of taxes through DRC-03. Your attention is drawn to the provisions of Section 75(9) of the Act which stipulates that "the interest on the tax short paid or not paid shall be payable whether or not specified in the order determining the tax liability". IGST Tax SGST Tax CGST Tax Due date Date till Number of days IGST Interest CGST Interest SGST Interest 482361 184093 184093 20.04.2018 22.12.2023 1971 468855 178938 183798 SCN ISSUED AND NOT RESPONDED: In the view of t....