2023 (12) TMI 736

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....July, 2023 passed in W.P.A. No. 16171 of 2023. In the said writ petition, the appellants had challenged the order in original dated 31st March, 2023 passed by the Principal Commissioner of CGST & CX, Kolkata, South. By the said order, the adjudicating authority demanded service tax including cess of Rs. 9,88,29,246/- under Section 73(2) of the Finance Act, 1994 read with Section 174 of the CGST Act, 2017 and an equal amount of penalty was also imposed on the appellants/noticees under Section 78 of the Finance Act, 1994 read with Section 174 of the CGST Act primarily on three grounds. The order in original was challenged before the learned writ court, firstly; on the ground that there is a procedural irregularity inasmuch as the pre-show-cau....

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.... scrutinise the facts on the basis of which the adjudicating authority has come to the conclusion that the case of the appellants falls within the exceptions under Section 73(1) of the Finance Act; that the appellants have not approached the writ court immediately after receiving the show-cause notice alleging procedural irregularity and the appellants are precluded from challenging the order of adjudication on the ground that pre-show-cause notice was not issued after having submitted the jurisdiction by submitting reply to the show-cause notice. It may be true that in several cases, the Court has held that extended period of limitation cannot be invoked in the absence of a factual finding and there should be clear allegations of wilful mi....

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.... has ignored vital facts rejected the documents filed by the appellants on flimsy grounds etc., are also matters involving adjudication into facts. Admittedly, the appellate remedy available to the appellants is before the Central Excise and Service Tax Appellate Tribunal. We have no doubt in our mind to observe that such an appellate remedy is not only an efficacious remedy but an effective remedy as well. The learned Tribunal has got sufficient jurisdiction to re-appreciate the facts and come to an independent conclusion. 7. Therefore, we are of the view that in the facts and circumstances of this case, the appellants should not be permitted to bypass the appellate remedy available under the Act and for such reason, the appellants have....