9911796707
TMI Blog2025 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... ls that only indication made is that for the period in question, the difference between GST DRC-01 and GST-3B was Rs. 13,55,943.00/- and that no response to notice under Section 61 of the Act was given and, therefore, the petitioner must deposit a sum of Rs. 13,55,943.00/- as tax along with interest and penalty. The petitioner deposited the tax, whereafter the order impugned under Section 74 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Section 74 of State Goods and Services Tax Act, 2017 (in short, 'the Act'), for the financial year 2017-18 (July 2017 to March 2018) raising a demand of Rs. 25,08,494/- towards interest and penalty. 2. The petitioner was issued a show cause notice dated 12.10.2022 under Section 74 of the Act inter alia indicating that though in GST DRC-01 a tax liability of Rs. 13,55,943.00/- was decl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and once the notice itself is without jurisdiction, passing of the order demanding interest and penalty cannot be sustained. 5. Submissions have also been made that the order even otherwise is barred by limitation having been passed much beyond the prescribed limitation. 6. Learned counsel appearing for the respondents attempted to support the order impugned with the submissions that though t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned under Section 74 of the Act has been passed demanding interest and penalty. 9. Section 74 of the Act can be invoked where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input tax credit has been wrongly availed or utilised 'by reason of fraud, or any wilful-misstatement or suppression of facts to evade tax'. However, neit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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