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TMI Blog2024 (12) TMI 441X X X X Extracts X X X X X X X X Extracts X X X X ..... Justice Mohammed Shaffiq For the Petitioner : Mr. P. Rajkumar For the Respondents : Ms. Amrita Dinakaran, Government Advocate. ORDER The present writ petition is filed challenging the impugned order 24.04.2024 on the premise that it traverses beyond the Show Cause Notice thereby denying the petitioner's opportunity to put forth his case. 2. The petitioner is engaged in execution of works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Form GSTR-2A details. Its noticed that you have excess claimed ITC as detailed below: Particulars SGST ITC CGST ITC ITC as per GSTR-3B 777993.45 777993.45 ITC as per GSTR-2A ITC mismatch (GSTR-3B - GSTR-2A) 721809.21 56184.24 721809.21 56184.24 Therefore, you are liable to pay the Taxes in account of TVC reversal along with interest payable thereon under Section 50 and a penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as per the provisions of Section 73 of the Act, as follows: Tax Type Tax (Rs) Penalty (Rs) CGST Rs.56180/- Rs.10000/- SGST Rs.56180/- Rs.10000/- 3) Defect: Interest payable (Late return filing) Year 2018-19 SGST interest payable Rs.26011/- CGST interest payable Rs.26011/- ..........." Pursuant thereto, a Show Cause Notice in Form DRC-01 was issued to the petitioner on 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order cannot be sustained. In this regard, reliance was also placed by the learned counsel for the petitioner on Section 75(7) of the GST Act which reads as under: "(7) 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." 4. It w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctions are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. It was submitted that pursuant to the impugned order of assessment, recovery proceedings were initiated and petitioner's bank accounts have been attached. In view of the order passed herein, the bank attachment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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