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2022 (10) TMI 1063 - HC - GSTLevy of Interest - jurisdiction or authority of law under Section 50 of the KGST Act, to levy interest - wrong posting of excess transitional input tax credit in the petitioner's GST portal due to departmental GST portal technical glitch - HELD THAT:- A perusal of the show cause notice dated 26.08.2022 issued by the respondents under Section 73(1) of the GST Act read with rule 142 of GST Rules, 2017 will clearly indicate that the petitioner has been merely called upon to show cause as to why the amounts, penalty, interest etc., has detailed in the audit report should not be levied upon him. The said show cause notice also provides an opportunity for personal hearing to the petitioner and who also be entitled to produce pleadings and documents in support of his claim along with the reply to the show cause notice. It is deemed just and appropriate to dispose off this petition reserving liberty in favour of the petitioner to submit his reply/response to the aforesaid show cause notice dated 26.08.2022, along with all relevant documents within a period of one month from today - petition disposed off.
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