2025 (1) TMI 1197

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..... unsel for the petitioner and the respondents, within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off.
Honourable Mr. Justice Mohammed Shaffiq For the Petitioner : Mr. G. Vardini Karthik For the Respondent : Mr. V. Prashanth Kiran, Government Advocate (Tax) COMMON ORDER These writ petitions are filed challenging the impugned orders dated 24.08.2024 and 30.08.2024 on the premise that the same are made in gross violation of procedure contemplated under the GST Act and they are also made in violation of principles of natural justice. 2. The petitioner is a proprietary concern and is engaged in the business of supply of gas cylinders. The petitioner is registered under the GST Act. During t .....

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..... Rs.33,24,832/- - (Amount incl. Of tax demand, interest and penalty) 24.08.2024 DRC-07 Rs.17,42,622/- 30.08.2024 DRC-07 Rs.33,24,832/- 3. It is submitted by the learned counsel for the petitioner that the impugned proceedings insofar as it traverses beyond the show cause notice is hit by Section 75 (7) of the GST Act, which provides that the amount of tax, interest and penalty demanded in the impugned order shall not be excess of the amount specified in the show cause notice. 4. A reading of the above table would show that pursuant to the show cause notice dated 22.05.2024, there was a total demand of Rs. 17,42,622/-, which comprises of tax, interest and penalty, while pursuant to the show cause notice dated 31.05.2024, there was tot .....

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..... nd the respondents, within a period of four weeks from the date of receipt of a copy of this order. c. If any amount has been recovered or paid out of the disputed taxes, including by way of pre-deposit in appeal, the same would be reduced/adjusted, from/towards the 10% of disputed taxes directed to be paid. The assessing authority shall then intimate the balance amount out of 10 % of disputed taxes to be paid, if any, within a period of one week from the date of receipt of a copy of this order. The petitioner shall deposit such remaining sum within a period of three weeks from such intimation. d) The entire exercise of verification of payment, if any, intimation of the balance sums, if any, to be paid for compliance with the direction .....

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