9911796707
TMI Blog2025 (5) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... on 73 of the Act inter alia drawing attention of the petitioner towards the discrepancy between the declared data and the audit report on 13 points and the summary of show cause notice indicated a demand to the tune of Rs. 12,10,940.82/-. 3. The petitioner filed response to the said show cause notice, inter alia filing response to most of the issues as raised on merits and pointing out that as per Section 75(7) of the Act, the amount of tax, interest and penalty demanded in the order should not be in excess of the amount specified in the notice issued in Form DRC-01. Further plea was raised in respect of 2 issues wherein certain information was sought on which demand was likely to be created, that Section 73 of the Act does not deal with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... production of documents is totally baseless. It was emphasized that in case a clarification is required based on the material available with the authority, the documents can always be demanded and determination can be made on the said basis. 8. Further submissions have been made that as the amount pertaining to point nos. 4 & 10 was yet to be determined, based on the documents to be produced, it cannot be said that in absence of quantifying the said amount in the show cause notice, the demand raised is in violation of provisions of Section 75(7) of the Act. 9. Further submissions were made that the Commissioner has passed a reasoned order in relation to point nos. 4 & 10 and in case the petitioner has any grievance qua the said determina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , nothing was produced and the same resulted in passing of the order impugned. 15. As the show cause notice was specific pertaining to the discrepancies noticed and had provided opportunity to produce documents, non quantification of the demand in the show cause notice and ultimately raising the demand while passing the order, cannot be said to be in violation of provisions of Section 75(7) of the Act inasmuch as once the discrepancy pertaining to the amount was pointed out, subject to production of documents, the determination made would always be treated as forming part of the notice. 16. The plea sought to be raised that under Section 73 of the Act, no documents can be determined, is ex-facie baseless. If the plea as sought is accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
