TMI Blog2022 (7) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs.69,12,114/- under SGST Act - The petitioner submitted his explanation on 09.09.2021 explaining the mistake committed by the authority in arriving at the said figures. The representation was received on 09.09.2021. Thereafter, the impugned order came to be passed on 17.11.2021 fixing the liability at Rs.5,20,39,891/-. The said amount was arrived at after calculating interest and penalty to be paid by the petitioner, on the amount demanded. Not only that, an amount of Rs.84,16,365/- was added towards Integrated Goods and Services Tax (IGST) which is impermissible under law. It is also to be noted here that in case if the authority intend to add interest and penalty on the amount fixed in the show cause notice, separate notices ought ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of Cement and Steel plants. The petitioner is registered as a taxable person under the provisions of Central Goods and Services Tax Act, 2017 (for short, CGST Act) and State Goods and Services Tax, 2017 (for short, SGST Act ) with GSTIN No.37AACCH1 218C3Z4. It is said that the petitioner has been filing returns regularly after adjusting the tax credit in terms of Section 16 of CGST/SGST Act, 2017. The 1st respondent in pursuance of the authorization said to have been issued by the 2nd respondent inspected the business premises of the petitioner on 02.11.2020 and thereafter issued a notice dated 03.11.2020, invoking the power under Section 73/74 of APGST/CGST Rules, 2017, assessing the tax payable to the petitioner as Rs.69,12,453/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid is more than the amount demanded in the show cause notice, but the same in no way cause any prejudice to the petitioner. 7. Learned counsel for the petitioner, in reply, contends that apart from adding CGST and SGST, the authority concerned has imposed IGST interest to a tune of Rs.84,16,365/-, which is also beyond the purview of the show cause notice. The point that arises for consideration is that, Whether the tax demanded is in accordance with the procedure established by law ? 8. As seen from the record, the show cause notice was issued on 10.08.2021, by the Office of the Assistant Commissioner (ST)(FAC), Tadipatri, demanding the petitioner to pay a sum of Rs.69,12,114/- under CGST. On the very same day, another show c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the amount fixed in the show cause notice, separate notices ought to have been issued to the petitioner for the said demand, which was not done in the instant case. Apart from that a perusal of the order would show that except extracting the explanation given to the show cause notice, there is no discussion raised on the objections. The objections raised were overruled stating as follows:- The same is verified and arrived the actual tax liability as under:- 2018-19:- S.No. Description CGST SGST IGST 1 Tax liability declared in GSTR-9 18994781 18994781 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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