9911796707
TMI Blog2025 (4) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... n is directed against the order dated 20.04.2024 passed by respondent no. 2 for financial years 2018-19, whereby a demand to the tune of Rs. 59,27,500/- has been raised against the petitioner. 2. The petitioner was issued a show-cause notice dated 27.01.2024 under Section 73 of Goods and Services Tax Act, 2017 (hereinafter referred to as 'the Act') in GST DRC-01. The notice, inter alia, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 75(7) of the Act inasmuch the same is beyond the show-cause notice wherein a demand to the tune of Rs. 28,15,200/- against tax, interest and penalty was sought to be recovered. 4. Further submissions have been made that while issuing the show-cause notice, petitioner was required to file reply by 27.02.2024 and date of personal hearing was also fixed on the same date, which is also in violatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sal. Submissions were made that charging interest and penalty is statutory and, therefore, irrespective of the fact that the same has not been indicated in the show-cause notice, would not take away the power of the authority in demanding the interest and penalty in accordance with law and on that count also, the petition deserves dismissal. 6. We have considered the submissions made by counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erely indicates the amount of Rs. 28,15,200/- as representing the tax, interest and penalty and the demand qua the three components has been raised at Rs. 59,27,500/-, which is ex facie contrary to the provisions of Section 75(7) of the Act. 10. So far as the plea pertaining to not providing any opportunity of hearing is concerned, once it is the case of the petitioner that he was unaware of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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