9911796707
TMI Blog2025 (3) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... r Agarwal ORDER 1. This writ petition has been filed by the petitioner aggrieved of the order dated 16.03.2024, Annexure-1 passed by respondent no. 2 under Section 74 of State Goods and Services Tax Act, 2017 (in short, 'the Act'), for the financial year 2017-18 (July 2017 to March 2018) raising a demand of Rs. 25,08,494/- towards interest and penalty. 2. The petitioner was issued a sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch as liability was clearly reflected and has been accepted by the Department and, therefore, notice under Section 74 of the Act could not have been issued and once the notice itself is without jurisdiction, passing of the order demanding interest and penalty cannot be sustained. 5. Submissions have also been made that the order even otherwise is barred by limitation having been passed much beyo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner must deposit a sum of Rs. 13,55,943.00/- as tax along with interest and penalty. The petitioner deposited the tax, whereafter the order impugned under Section 74 of the Act has been passed demanding interest and penalty. 9. Section 74 of the Act can be invoked where it appears to the proper officer that any tax has not been paid or short paid or erroneously refunded or where input ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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