was called upon to produce the records relating to the purchase for the year 2017-18 and 2018-19. The petitioner was once again issued summons under Section 70 of the Act on 27.12.2018 whereby certain documents were called from the petitioner. The petitioner claims to have produced the documents on the date fixed, however, an order came to be passed thereafter without issuance of any show cause notice to the petitioner levying the tax liability of Rs.26,10,000/- and further an amount of Rs.26,10,000/- was determined as penalty to be paid by the petitioner and further a fine of Rs.25,000/- was also imposed, thus, a total liability of Rs.52,45,000/- was determined to be payable under Section 130(3) of the GST Act. As the petitioner had paid an amount of Rs.52,20,000/-, the total balance amount payable by the petitioner came to Rs.25,000/-. The said order was challenged by the petitioner by preferring an appeal. The said appeal was partly allowed by means of the order dated 15.06.2020 and an amount of tax assessed against the petitioner was quantified at Rs.7,92,405/- on which a like penalty of Rs.7,92,405/- was imposed and thus, in terms of the appellate order, the petitioner was required to pay a total amount of Rs.15,84,810/-. The amount paid by the petitioner in excess was directed to be refunded in accordance with law.
