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The Tax PublishersGST--Assessment of tax
Show Cause Notice Issued Demanding Tax--Validity of Demand of Interest and Penalty in Assessment Order
Vishambhar Dayal
The learned author seeks to analyse an interesting issue as to whether where a show cause was issued demanding only tax amount, demand of interest and penalty at the time of passing of the assessment order, is sustainable in law. The related issue is being discussed in the light of relevant statutory provisions and a recent Andhra Pradesh High Court decision in the case of Hajee A P Bava and Company Constructions (P) Ltd. v. Assistant Commissioner.
1. Relevant statutory provisions
Section 73 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with 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.
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