TaxTMI 
TaxTMI 
2025 (2) TMI 508
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....wing three grounds:- (i) That the adjudication order was passed without giving an opportunity of hearing. (ii) That the adjudication order was passed without granting opportunity to file written notes of reply by the petitioner. (iii) That the petitioner prayed for cross-examination, to those whose statements have been relied upon while passing the adjudication order. 3. Learned counsel further prays for quashing of the adjudication order passed on 19.07.2024 for the financial year 2017-18. 4. Learned counsel appearing for the respondent authorities relies upon the adjudication order which reads as follows : "Evaluation of the Reply to the issued show cause notice by the RTP for the period July, 201....
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.... Vajrin Marketing Pvt. Ltd. and M/s Dela Merchants Pvt. Ltd.) v) Sri Biplab Kumar Gupta (One of the directors of M/s Vajrin Marketing Pvt. Ltd. and M/s Dela Merchants Pvt. Ltd.) vi) Sri Tapan Kr. Deb (Partner of Arrow Roadlines) vii) Smt. Tapasi Roy (Proprietress of M/s Gitanjali Trade Com) viii) Sri Surendra Sharma (Proprietor of M/s Gitanjali Trade Com) ix) Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) x) Sir Sudhamoy Dutta (partner of Dutta Roadways) xi) Sri Gopal Saha (Proprietor of M/s Overseas Transport Company) xii) Sri Manoj Kumar Gupta (broker/commission agent for transport agencies) Contention of the reply of the RTP i.e. the right to cross examine t....
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....adesh were occasioned through the transporter named M/s Oversease Transport Company and submission of some tampered documents (Road challan of export cargo along with bills of M/s Oversease Transport Company) by one of the owners of the vehicles (WB25E7614/WB25E7613/WB25D2702), Sri NIRMAL RAHA who during his declaration against the issued Summon U/s 70 of the Act stated that in those documents where the movements of the vehicles from Bongaon to Benapole were overwritten to show the movements as Kolkata to Benapole via Bongaon were received from you. But Sri Raha later stated his vehicles only transferred goods from your Bongaon godown to the Benapole, Bangladesh. During the verification Sri Gopal Saha, the proprietor of M/s Overseas Transpo....
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....rakash Shaw (One of the directors of M/s Vajrin Marketing Pvt. Ltd. and M/s Dela Merchants Pvt. Ltd.); Sri Biplab Kumar Gupta (One of the directors of M/s Vajrin Marketing Pvt. Ltd. and M/s Dela Merchants Pvt. Ltd.); Smt. Tapasi Roy (Proprietress of M/s Gitanjali Trade Com) and Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) were recorded against the issued Summons U/s 70 of WBGST Act, 2017 to verify their actual involvements with the claimed suppliers of the RTP. The statements were not the only the resort to ascertain the wilful mistake of the RTP to avail ITC from such purported suppliers. Their ignorance of the claimed business activities are also reflected in the contrary evidence of control over the monetary transactions retri....
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....transfer cheques, RTGS/NEFT transactions etc. and Sri Manoj Kumar Gupta was the "boss/employer of Sri Rupesh Singh and later Niraj Kumar Yadav. Later the statements were corroborated by the bank remittances received from the respective banks." 12. Heard learned counsel appearing for the parties. An order passed under Section 74 of the GST Act is appealable under Section 107A of the said Act. The above Section categorically states that there is a statutory mechanism for redressal enabling the aggrieved party to challenge the reassessment order before an appropriate appellate authority. This Court underlines that this statutory provision ensures that the petitioner has a clear and adequate remedy available for his grievance. 13. This Co....