9911796707
TMI Blog2025 (4) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... . This writ petition is directed against order dated 25.04.2024 passed under Section 73(9) of the Goods and Services Tax Act, 2017 (for short 'the Act') for the tax period April 2018 to March 2019 wherein a demand to the tune of Rs. 3,20,852.68 has been created against the petitioner. 2. The petitioner was issued notice dated 21.11.2023 under Section 61 of the Act inter alia pointing out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at and that as notice issued did not indicate the amount of penalty and penalty has been imposed, the same is in violation of provisions of Section 75(7) of the Act and, therefore, the order impugned deserves to be quashed and set aside. 4. Learned counsel for the respondents supported the order impugned. Submissions have been made that once, in response to the notice issued under Section 61 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The show cause notice issued was very clear and specific, pointing out the discrepancies and calling upon the petitioner to show cause as to why the tax, penalty and interest as indicated be not imposed. The table at page 38 of the writ petition clearly indicates the amount of interest and the penalty as per CGST Act, 2017 and the amount of tax based on show cause notice. When the response was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided on 12.03.2025. In the present case, the authority has recorded sufficient reasons for coming to the conclusion that the petitioner was liable to pay the tax, penalty and interest. 9. So far as the plea pertaining to failure to indicate the penalty in the show cause notice is concerned, the said plea apparently also has no substance as the notice itself indicates as to why the tax, penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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