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TMI Blog2025 (4) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... ar For the Respondent : Mr. C. Harsharaj Additional Government Pleader JUDGMENT S.S. SUNDAR, J. This Writ Appeal is directed against the order of the learned Single Judge dated 12.11.2024 in W.P.No.33358 of 2024. 2. Brief facts that are necessary for the disposal of this Writ Appeal are as follows : The appellant is a Private Limited Company carrying on carrier services specializing in both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant in the writ petition in W.P.No.33358 of 2024 mainly on the ground that the impugned order is in violation of principles of natural justice and without jurisdiction relying upon Sub-Section (7) of Section 75 of respective GST Act. It was contended by the writ petitioner that the amount, interest and penalty imposed in the final order cannot be in excess of the amount specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Writ Appeal has been preferred by the writ petitioner. 6. Relying upon Sub-Section (7) of Section 75 of the respective GST enactment, the learned counsel for the appellant submitted that the demand in the impugned order cannot be in excess of the amount specified in the Show Cause Notice. She also pointed out that the original Show Cause Notice is confined to Rs. 21,77,761/- which is in respect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to raise all its defence in the reply before the respondent. 8. The learned counsel appearing for the appellant is also concerned about the further direction of the learned Single Judge to the effect that the impugned order of assessment will stand restored in case the appellant does not file any reply within three weeks time. Since the appellant has filed this Appeal, the reply as directed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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