2025 (5) TMI 1356

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....Saswat Kumar Acharya, Advocate For the Opposite Parties : Mr. Avinash Kedia, Junior Standing Counsel for CGST ORDER 1. This matter is taken up through Hybrid mode. 2. Challenging the Order-in-Original No.120/ADC-JC/GST/RKL/ 2024-25 dated 31.01.2025 under Annexure-3 passed by the Additional Commissioner, GST & Central Excise, Commisionerate, Rourkela- Opposite Party No.1 under Section 7....

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....ve goes to the root of the matter touching the tenability of assessment order itself. Advancing his arguments further, he urged that prior to amendment carried by virtue of G.S.R. 639(E), dated 15.10.2020 in the aforesaid sub-rule, it was incumbent upon the authority concerned to communicate the details of tax, interest and penalty as ascertained by the officer in Part-A of Form GST DRC-01A before....

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....e (Department of Revenue), Central Board of Indirect Taxes and Customs, the Assessing authority having imposed penalty while determining tax liability pertaining to the tax periods from July, 2017 to March, 2019 fell in error of law. Therefore, he submitted that the entire Order-in-Original dated 31.01.2025 is liable to be quashed, being infirm in law. 4. At this stage, Mr. Avinash Kedia, learn....

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....ys to enable him to obtain instructions. 6. List this matter on 2nd July, 2025. I.A. No.7908 of 2025 7. Since the learned Junior Standing Counsel has requested for obtaining instruction with respect to imposition of penalty in the context of amendment in sub-section (1A) of Section 122 of the CGST Act and consequences of non-communication of GST DRC-01A under Rule142(1A), as an interim me....