TaxTMI 
TaxTMI 
2025 (3) TMI 542
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....n the following 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 2018-19. 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 peri....
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.... v) Sri Nipu Roy (Beneficial owner of the c/a and authorised signatory of Virika Marketing Pvt Ltd) vi) Sri Gopal Kumar Pandey (claimed to be the Director/Partner on record of Rajshree Vaniva Udyog, Impex (India) Udyog, Daania Trading Private Limited, Swarnabarsa Vinimay Private Limited, Royal Infra Services, Sonartari Vinimay Pvt. Ltd. and Virika Marketing Pvt. Ltd but works as a staff of Sai Roadways) vii) Sri Gopal Singh (claimed to be Director/Partner of Swarnabarsa Vinimay Private Limited but works at Ajanta Pvt. Ltd.) viii) Sri Surendra Sharma (associate of Ashok Kr. Agarwal) ix) Sri Ashok Kr. Agarwal (controller of Virika Marketing Pvt. Ltd, Aerocom Trade Exim. Swarnabarsa Vinimay Private Limited....
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....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 retrieved from different banks 11. The statements of Sri Biswajit Patra (Proprietor of Blue Bell Enterprise) were recorded against issued Summons U/s 70 of WBGST Act, 2017. His statement of ignorance and non involvement with the business and the bank account where the payments of the RTP were received have been corroborated from the documents retrieved from the....
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....ly the RTP was provided intimation of the observations or findings during personal hearing or through communication on different dates before the issuance of show cause notice. But the RTP failed to provide any corroborative evidence contrary to the findings intimated to them." 14. 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 availabl....