2024 (4) TMI 657

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....ere disregarded. The petitioner is engaged in business relating to the manufacture of alcoholic beverages. A show cause notice dated 29.09.2023 was received by the petitioner in relation to alleged non payment of GST. Such show cause notice was replied to on 24.10.2023 and again on 15.11.2023. The impugned order was issued in these facts and circumstances. 2. Learned counsel for the petitioner invited my attention to the petitioner's reply to the show cause notice and pointed out that the petitioner had asserted that it is engaged in the manufacture of alcoholic beverages and holds the necessary licence from the Puducherry Excise Department for such purpose. By referring to the impugned order at page 140 of the paper book, learned co....

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....intention to provide any contract of service as mentioned in the SCN. ● They submitted that as per the License cum manufacturing Agreement, the relationship between the parties is strictly on Principal to Principal basis. ● They submitted that they have paid GST for Job work services by error and that they are not liable to pay any GST as they have already been discharging Excise duty for sale of Liquor. It is seen from the record available that Smt.N.Nalini, Authorised Signatory, has stated in her voluntary statement before the ECM section, that they were doing Job work of manufacture of Alcohol. They have further stated that all the raw materials and packing materials are procured in the name of M/s.....

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.... [RUD- 3], he has inter alia stated: ● that he has gone through the statement given by Smt.N.Nalini and fully agree with the statement; that Smt.Nalini has been working with them for the last 23 years and knows the state of affairs of the company and her statement is binding on them. ● that they were doing job work of manufacture of alcohol to the following brand owners viz. M/s.Shashi Distilleries Pvt Ltd, M/s.Mandovi Distilleries & Breweries Ltd, M/s.Tilak Nagar Industries and M/s.Gemini Distilleries Inc., M/s.Imperial Distilleries & Vintners (P) Limited, M/s.Relyon Marketing Pvt ltd., M/s.RadicoKhaitan Ltd, M/s.John Distilleries Ltd., and M/s.Helios Alcobev Pvt Ltd. Further, If the Taxpayer had any ....