TaxTMI 
TaxTMI 
2025 (9) TMI 465
X X X X Extracts X X X X
X X X X Extracts X X X X
....tion the petitioner has challenged the impugned order dated October 4, 2023 passed by the adjudicating authority annexure p-3 at page-46 to the writ petition and the order of the appellate authority dated February 17, 2025, annexure p-10 at page-78 to the writ petition and the consequential Demand dated February 17, 2025, Annexure p-11 at Page 83 to the writ petition. 3. The relevant facts are only negated. 4. On the alleged ground of evasion of tax a pre-show cause notice dated August 24, 2023 at annexure p-1 at page-33 to the writ petition was served upon the petitioner. Under the pre-show cause notice the total demand was for a total sum of Rs. 1,10,95,60,265.58/- on several counts mentioned therein. The petitioner has not replied ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the adjudicating authority, annexure p-6 at page-59 to the writ petition. After carrying out the rectification, the demand was fixed at a total sum of Rs. 40,37,877/-. 7. Being aggrieved by the said order under rectification dated October 16, 2023, the petitioner preferred the statutory appeal under Section 107 of the relevant Act before the jurisdictional appellate authority. After granting an opportunity of hearing to the petitioner, the appellate authority has passed the impugned order dated February 17, 2025, annexure p-10 at page-78 to the writ petition. The appellate authority did not interfere with the finding of the order of the adjudicating authority on rectification. 8. The appellate authority directed the adjudicating autho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he basis where of the said impugned demand notice has been issued. 11. Mr. Pretom Das, learned advocate led by Mr. Momenur Rahman, leaned advocate appearing for the State GST authority submits that, the rectification order was passed after granting an opportunity of hearing to the petitioner and then the order in appeal was also passed after granting an opportunity of hearing to the petitioner. The leaned State counsel submits opportunity of hearing was granted and the principle of natural justice was complied with. He further submits that, the finding of the appellate authority is just and lawful and therefore the demand notice should not be interfered with. Decisions: 12. After considering the rival contentions of the parties and....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry 17, 2025 to the extent it has upheld the above finding of the adjudicating authority also stands set aside and quashed. Resultantly, the impugned demand notice dated February 17, 2025, annexure P-11 at page 83 to the writ petition also stands set aside and quashed. 16. In view above, to a limited extent, this Court is of the firm view that, the issue should be sent back for a fresh adjudication before the adjudicating authority only to the following extent, as quoted from the impugned appellate order:- "As per the Serial no.1 of the 'Description of discrepancies noticed' the Tax short paid on outward supply has been mentioned as under:- Sl.No. Description IGST CGST SGST CESS 1(A) Liability on outward s....