2024 (9) TMI 829

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..... thout proper legal basis - HELD THAT:- From the letter, it appears that the Department is advising the petitioner to make voluntary payments without issuing any show cause notice/demand notice/recovery notice against the petitioner. The entire procedure is unknown in law. The respondents has not been able to indicate any provision under which such a letter could be issued by the authorities. The i .....

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..... Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, being the respondent No.3 herein. The said letter is delineated below:- F.No.IV(09)AE/GBN/KBIPL/05/2024/220 Date: 12.03.2024 DIN-202403544D0000888F40 To. M/S SHREE KUNJ BIHARIJI INFRACON PRIVATE LIMITED (09ABFCS3093Q1ZJ). First Floor, Shop No.-30, Plot No. LS-1, KB Complex, Alpha-2, Greater Noida, Gautam Buddha Nagar, Uttar Pr .....

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..... rest liability in this regard, you are advised to continue voluntary payment of remaining tax liability along with applicable interest as per section 50 of CGST Act 2017 at the earliest possible. If you have made any further payments, DRC-03 of the same may be submitted to this office. Yours Sincerely, Superintendent (AE) CGST, GAUTAMBUDDHNAGAR 3. From a perusal of the above letter, it appears tha .....

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