Assessment order u/s 62 of gst act

The state jurisdiction office have issued notice u/s 62 for defaulting of monthly gst returns but thre is nil returns not filed. but the officer have raised tax sgst 12500 cgst 12500 and igst tax 25000 raised and also 100% penalty raised and also the interest 1.5% raised and total demand 103425 but there is no any transaction how to raiss the tax above said taxes plz clarifhy in this regard