TaxTMI 
TaxTMI 
2021 (10) TMI 1115
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....e appellant") in Form GST APL-1 against the Letter C. No. IV(6)29/Suresh & Co./AE/SKR/19/1130, dated 14-8-2020 issued by the Assistant Commissioner, Central Goods and Services Tax Division-G, Sikar. 2. Brief facts of the case : 2.1 Brief facts of the case are that a search was conducted on 29-11-2019 at the premises of M/s. Suresh & Company, Near Post Office, Neem Ka Thana, Sikar. After that vide statement dated 20-11-2019 of the appellant, and his express agreement to deposit the tax, penalty dues and on the request of the appellant to conclude the case without issuance of show cause notice, as the appellant intimated vide his letter dated 22-11-2019 to the department that they had deposited all the dues and also deposited ....
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....tten submissions made by the appellant in their appeal memo as well as oral submission at the time of personal hearing. In the instant case, I find that the appellant has filed the appeal against the letter C. No. IV(6)29/Suresh & Co./AE/SKR/19/1130, dated 14-8-2020 issued by the by the Assistant Commissioner, Central Goods and Services Tax Division-G, Sikar, the content of the letter is as under : "In this matter, it is to inform you that vide statement dated 20-11-2019; you have expressed your agreement to deposit the tax, penalty dues and requested to conclude the case without issuance of show cause notice. Accordingly you have intimated to this office vide your letter dated 22-11-2019 that you had deposited all the dues and als....
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....ommunicated to such person. 7. On perusal of above provisions for filing of appeal, I observed that any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed. 8. Whereas, on going through the content of the letter against which the appellant has filed the appeal, I find that it is not a Decision or Order as there is no findings or observation are given in the said letter or no provisions of law/Act has been discussed in the letter accordingly, I am the considered view that the said letter does not come under the purview of definition of or....