2025 (12) TMI 80

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.... the petitioners submits that the adjudication order passed under Section 74 of the said Act, 2017 could not have been passed against the petitioners inasmuch as the petitioners were not suppliers and that being so incidence of tax could not have been on the petitioners. In support of such submission, the petitioners rely on a circular bearing No.57/31/2018-GST dated September 4, 2018 issued by the Central Board of Indirect Taxes and Customs. 3. Attention of this Court is also drawn to page no.3 of the adjudication order where a letter dated February 24, 2021 written by the petitioner no.1 to the Assistant Commissioner of State Tax has been noticed. Taking this Court through the said letter it is submitted that under the cover of the sai....

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....to note a brief history of the case, statement of facts, grounds of appeal and the prayer. The only paragraph that has been written by the appellate authority in support of his conclusion falls short of even a modicum of reasoning. The same is extracted hereinbelow: - "Observation of the Appellate Authority: Gone through the statement of facts and grounds of appeal, and the order passed by the Ld. Assistant Commissioner State Tax, Ballygunge charge vide order no.ZDI905240367165 dt. 22.05.24 for the period from 01.04.2019 to 31.03.2020 amounting to Rs. 2592206.00 (CGST Rs. 458859.00, CGST interest Rs. 378385.00 CGST Penalty Rs. 458859.00 SGST Rs. 458859.00, SGST Interest Rs. 378385.00, SGST Penalty Rs. 458859.00) inform DRC 07 u/s 7....