TAX DEMANDED UNDER SEC 7(1) & SEC 9 OF CGST ACT - Goods and Services Tax - GST

After Audit the department issued SCN and demand tax under sec 7 (1) sec 9 of CGST Act . one of the issue of SCN is as below. During the course of Audit, on P L and Balance sheet and VAT returns, it is observed that there is a short declaration in the value of taxable turnover when compared VAT returns, GSTRs and P L of Rs. 77,59,004/- during the financial year 2017-18 under Sec 7 (1) of CGST Act, 2017 . Further Tax payer has not provided any clarification on non-payment of GST on the above turnover. Hence the same is liable to tax on which the taxpayer has to discharge tax liability @ 18% Rs 13,96,621/-. In view of the above, the TP requested to pay an amount of Rs. 13,96,621/-.(CGST Rs. 698311/- SGST Rs. 698311/-) under Sec 7 (1) Sec 9 of CGST Act, 2017 along with interest under Section 50 of CGST Act, 2017 and Penalty under Section 74 of CGST Act, 2017 . My Question is : The SCN issued under Section 7 (1) (Scope of Supply) and Section 9 (Levy and Collection) is vague and lacks supporting details, basis of liability, or nature of liability. Because the GST is ultimately levied under Section 7 (1) within the scope of supply.