TaxTMI 
TaxTMI 
2025 (7) TMI 1143
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....ary, Authorized Representative for the Respondent ORDER The Appellant vide this present appeal has challenged sustainability of the second Show Cause Notice SCN dated 08.12.2021 issued subsequent to the first SCN dated 22.12.2020. 2. The fact of the case in brief is that two SCNs - one dated 29.12.2020 for the period 2015-16 and the other dated 08.10.2021 for the period 2016-17 demanding servic....
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....T reported in 2015 (324) E.L.T. 8 (S.C.). 4. The learned Counsel further submitted that both the SCNs were clubbed together by the Adjudicating Authority who decided the case by issuing a common Order-in-Original No.103- 104/DC/CGST/LKO-I/Alok Mishra/2021-22 dated 13.12.2021 under which he has inter-alia observed as under:- "I observe that based on third party information provided by the Income....
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.... respective years were clubbed together and both the SCN's were decided vide a single and common OIO No.103-104/DC/CGST/LKO-I/Alok Mishra/2021-22 dated 13.12.2021 confirming the demand of Rs.15,92,015/- and imposing penalties under Section 77 and 78 and of the Act. Hence both the SCN's have been issued on the Common and similar ground on the basis of differential amount reflecting in the ITR vis-a....
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....ty. 10. I also find when all the relevant facts were in the knowledge of the Adjudicating Authority, since the first SCN was issued and, similar facts could not be taken as suppression of facts on the part of the Appellant. The Appellant has been filing ST-3 Returns, therefore, cannot be held liable for misleading the authorities or suppressing the information from the Department. The law in this....