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2023 (9) TMI 956 - BOMBAY HIGH COURTValidity of SCN issued under Section 74 of the Maharashtra Goods and Service Tax / Central Goods and Service Tax Act, 2017 - impugned order does not record any reasons/findings in regard to such contentions as urged by the Petitioner - HELD THAT:- It is clearly seen in the paragraph titled “findings”, that none of the contentions as urged by the Petitioner are recorded as also there is no discussion whatsoever on the issues as raised by the Petitioner. This more particularly, when the impugned order raises a demand against the Petitioner on interest payable under Section 50(3) of the CGST Act, 2017 as also a penalty being imposed under Section 122 of the CGST/SGST Act, 2017 read with Section 73(9) of the CGST/SGST Act, 2017. It is also the case of the petitioner that in the show cause notice, there was no invocation of the provisions of Section 122 in regard to the penalty. On such contentions, learned counsel for the petitioner would submit that the order impugned is defective and illegal on the ground that it records no reasons hence it would be an order without application of mind. The orders dated 18th January 2023 as impugned in both the writ petitions as passed by the Deputy Commissioner, Sales Tax are quashed and set aside with liberty to the Department to issue a fresh show cause notice to the petitioner within a period of four weeks from today - Petition disposed off.
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