TaxTMI 
TaxTMI 
2025 (7) TMI 1395
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....4 (hereinafter 'SCN') was adjudicated against the Petitioners; and (ii) challenged the vires of Notification No. 06/2020-Central Tax dated 03rd February, 2020 (hereinafter 'impugned notification'). 3. However, this Court after considering the fact that the impugned order was an appealable order under Section 107 of the Central Goods and Services Tax Act, 2017 (hereinafter 'the Act'), vide the said order dated 18th March, 2025 had directed the Petitioner to approach the concerned Appellate Authority and had issued notice in the matter only to the extent of the challenge to the impugned notification. 4. However, the present application prays that the adjudication of the vires of the impugned notification ought to be done comprehensively along with the merits of the matter as well. 5. Mr. Rajesh Jain, ld. Counsel appearing for the Petitioners submits that there were various objections raised to the impugned order apart from the clubbing/consolidation of SCN for various financial years. It is contended that the reply of the Petitioner has also not been considered by the Adjudicating Authority in the impugned order and the power to consider the reply only vests with th....
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....y (Rs.) Fee (Rs.) Others (Rs.) Total (Rs.) Month Year Month Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 1 8517 0 JUL 2017 MAR 2018 CGST 144321250 0 148017320 0 0 292338570 2 8517 0 JUL 2017 MAR 2018 SGST 144321250 0 148017320 0 0 292338570 Financial Year: 2018-2019 Tax period SI.No. HSN Turnover Rate of Tax From To Place of Supply (POS) Act Tax/Cess (Rs.) Interest (Rs.) Penalty (Rs.) Fee (Rs.) Others (Rs.) Total (Rs.) Month Year Month Year 1 2 3 4 5 6 7 8 9 10 11 12 13 14 ....
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.... 1336609896 D 0 0 0 0 0 Therefore the said objection is clearly untenable. 10. Insofar as the argument relating to consideration of the reply is concerned, Mr. Jain, ld. Counsel has referred to Section 2(4), 5(4), 74(9) and 107(11) of the Act. All these provisions are set out below : "2. Definitions.- In this Act, unless the context otherwise requires, - (4) "adjudicating authority" means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the [Central Board of Indirect Taxes and Customs], the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, [the Appellate Authority, the Appellate Tribunal and the Authority referred to in sub-section (2) of section 171]; 5. Powers of officers under GST.- (4) Notwithstanding anything contained in this section, an Appellate Authority shall not exercise the powers and discharge the duties conferred or imposed on any other officer of central tax. 74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fr....
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....to the extent that the Appellate Authority has the power to either confirm, modify or annul the decision or order. This, in effect, means that the Appellate Authority is permitted to take all such measures required or pass all such orders, which could be passed in a first appeal. 13. The only embargo in the said provision, is that the matter is not to be remanded back. The purpose or the legislative intent behind the said embargo is to ensure finality in proceedings and to prevent repetitive re-consideration of the matter by the Adjudicating Authority. The Appellate Authority is fully empowered to consider the entire matter afresh including the reply of the Petitioner, as also the reasoning given by the Adjudicating Authority, the evidence on record including the statements and the documents. There can be no doubt that the appeal is a full-fledged first appeal before the Appellate Authority 14. In fact, a coordinate bench of this Court Addl. D. G. (Adjudication) v. Its My Name P. Ltd., (2020 SCC OnLine Del 2760) in while dealing with a parallel provision i.e., Section 129B of the Customs Act, has not only held that the expressions 'confirm, modify or annul the decision or ord....
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....grounds relied upon by the Adjudicating Authority to be erroneous, sustained the rejection of the refund claim on an alternate line of reasoning. Consequently, the Applicant/Petitioner had preferred the said writ petition challenging the decision of the Appellate Authority. The Division Bench of the Sikkim High Court upheld the Appellate Authority's power under Section 107(11) of the Act to re-examine the matter on merits. The relevant portions of the order are extracted below: 5. An appeal was preferred by the petitioner before the Commissioner (Appeals), CGST and Central Excise, Siliguri on 01.07.2019, who passed an order dated 11.09.2019 holding that the ground of rejection of the refund claim in the impugned order was erroneous. However, after an examination as to whether or not any excess payment of tax had actually occurred in the case, rejected the appeal by holding that there is no requirement of refund. 6. Therefore, recourse is taken to redress the grievance of the petitioner by filing this writ petition before this Court, as no Goods and Services Tax Appellate Tribunal had been constituted to entertain an appeal under Section 112 of the CGST Act. ....