2026 (4) TMI 982

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....but also contravenes Section 75(4) of the Central Goods and Services Tax Act, 2017 (for short, 'the 2017 Act'). 2. The facts which lie in the narrow compass are that the petitioner is a company having its registered office in Gurugram. It is also registered with the GST authorities in the State of Punjab. A show cause notice, pertaining to the financial year 2019-20, was issued to the petitioner by the respondent-authorities in the State of Punjab under Section 73 of the 2017 Act, granting an opportunity to the petitioner to respond in writing to the allegations made therein. However, no date, time or venue for the grant of personal hearing was mentioned therein. When, in response to the said show cause notice, the petitioner did not fil....

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....: SCRUTINY c) Tax and other dues: (Amount in Rs.) Sr.No. Tax Rate (%) Turnover Tax period Act POS (Place of supply) Tax Interest Penalty Fee Others Total From To 1 2 3 4 5 6 7 8 9 10 11 12 13 1 0 0.00 APR 2019 MAR 2020 SGST NA 8,35,032.00 6,98,407.00 83,503.00 0.00 0.00 16,16,942.00 2 0 0.00 APR 2019 MAR 2020 CGST NA 8,35,032.00 6,98,407.00 83,503.00 0.00 0.00 16,16,942.00 3 0 0.00 APR 2019 MAR 2020 IGST Punjab 2,46,708.00 2,06,343.00 24,671.00 0.00 0.00 4,77,722.00 Total             19,....

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....also requested to bring documents mentioned in the attached annexure, if any, relating to case on the date of hearing and other information called therein. Sr. No. Description Particulars 1. Date by which reply has to be submitted 06/08/2024 2. Date of personal hearing NA 3. Time of personal hearing NA 4. Venue where personal hearing will be held NA 6. A perusal of the afore referred show cause notice dated 24.05.2024 and the reminder dated 01.08.2024 clearly reveals that against the column of date, time and venue for personal hearing "NA or not applicable" finds mentioned. 7. At this stage, Section 75(4) of the 2017 Act needs to be referred to. The same reads as under:- "An opport....