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TMI Blog2019 (8) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... ndalike, Advocate) Respondents (By Sri. Vikram A. Huilgol, Advocate) O R D E R The petitioner has sought for following reliefs: i. Issue writ holding that Section 50(1) of Central Goods and Service Tax (CGST) Act, 2017 and Section 50(1) of the Karnataka Goods and Services Tax, 2017 is unconstitutional to the extent that the burden of interest is imposed on the Input Tax Credit A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... actors had not uploaded the invoices and filed their returns as a result of which ITC to which the petitioner was entitled to was not being tallied. The third respondent addressed an e-mail seeking clarification of availments of ITC. The third respondent contended that there was an excess availment of ITC to the tune of Rs. 2,62,48,383/-. The petitioner pointed out that the ITC differential credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore quantifying interest and attaching bank account of the petitioner not being complied with, the orders impugned at Annexures - J and N deserves to be set aside. 4. The learned counsel for the Revenue fairly submitted that no notice as contemplated under Section 73 of the Act was issued to the petitioner to show Cause before quantifying interest amount and attaching bank account of the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y availed or utilised input tax credit, requiring him to show cause as to why he should not pay the amount specified in the notice along with interest payable thereon under section 50 and a penalty leviable under the provisions of this Act or the rules made thereunder. 6. Thus, the issuance of Show Cause notice is sine qua non to proceed with the recovery of interest payable thereon under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t issuing Show Cause Notice is only misconceived. The said Section is applicable only to the self-assessment made by the assessee and not to quantification or determination made by the Authority. 7. Considering these aspects, it is ex-facie apparent that action of the third respondent is perverse and illegal and the same deserves to be set aside. Hence, the orders impugned at Annexure-J dated 04. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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