2026 (8) TMI 310

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.... For the Petitioner(s) : Deepak Kumar Pandey, Gaurav Singh, Mohd Imad Abdullah Warsi, Piyush Agnihotri, Shailesh Sachan For the Respondent(s) : C.S.C. ORDER 1. Heard Sri Deepak Kumar Pandey, learned counsel appearing on behalf of the petitioner and Sri Sanjay Sarin, learned Additional Chief Standing Counsel appearing on behalf of the State. 2. This petition is directed against the o....

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....4/- 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 the tune of Rs. 78,059.50/- against tax, interest and penalty was sought to be recovered. 5. Learned Standing Counsel opposed the submissions made. Submissions were made that charging interest and penalty is statutor....

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....of tax and sub-section (7) specifically stipulates that the amount of tax, interest 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. 78,059.50/- as representing t....