TMI Blog2019 (12) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... the period prescribed, or when due. In that view of the matter, we are unable to accept the contention of learned counsel for CGST that no show-cause notice was required to be given in this case. In the present case, admittedly amount of ₹ 11,58,643/-, i.e., the amount of short paid interest has already been realised from the petitioner, after freezing the bank account of the petitioner, and after the payment of the said amount, the bank account has also been defreezed - We treat the letter dated 6.2.2019, as contained in Annexure-3, to be a show-cause notice issued under Section 73(1) of the CGST Act. The petitioner shall be given an opportunity of being heard by the adjudicating authority, who shall give a hearing to the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Act, which requires a show-cause notice to be given to the petitioner before issuing any such letter. Learned counsel submits that since admittedly no show-cause notice was given to the petitioner prior to issuance of the letter contained in Annexure-3 to the writ application, all the subsequent actions are illegal and cannot be sustained in the eyes of law. 5. Learned counsel for the CGST, on the other hand, has opposed the prayer and submitted that since admitted tax and some interest had been paid by the petitioner, this matter only relates to interest short paid, and Section 73(1) of the CGST Act shall not be applicable in the present case. It is pointed out by learned counsel for the CGST that the petitioner Compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ads as follows:- 73. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful misstatement or suppression of facts. - ( 1 ) Where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded, or where input tax credit has been wrongly availed or utilised for any reason, other than the reason of fraud or any wilful-misstatement or suppression of facts to evade tax, he shall serve notice on the person chargeable with tax which has not been so paid or which has been so short paid or to whom the refund has erroneously been made, or who has wrongly availed or utilised inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 11,58,643/-, i.e., the amount of short paid interest has already been realised from the petitioner, after freezing the bank account of the petitioner, and after the payment of the said amount, the bank account has also been defreezed. 9. In the aforesaid backdrop, for the purpose of this case, we treat the letter dated 6.2.2019, as contained in Annexure-3, to be a show-cause notice issued under Section 73(1) of the CGST Act. The petitioner shall be given an opportunity of being heard by the adjudicating authority, who shall give a hearing to the petitioner, whether the petitioner was liable to pay the short paid interest amount or not. In case, upon adjudication, it is found that the petitioner was not liable to make t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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