TaxTMI 
TaxTMI 
2026 (7) TMI 525
X X X X Extracts X X X X
X X X X Extracts X X X X
....t appearing on behalf of the appellant first takes me through the issue of delayed filing of the appeal before the Commissioner (Appeals). He submits that the OIO dated 14.08.2020 was passed during the COVID pandemic and was not received by the appellant at that time. They have come to know that such an order was passed when an order towards attachment of Bank Account was passed by the CGST authorities on 27.09.2022. They have followed up with the jurisdictional authorities to supply the copy of the OIO. Since they were not given the copy of the OIO for filing the appeal, the appellants have filed an appeal before the High Court of Meghalaya. The High Court has directed the appellant to take up the matter with the concerned appellant authority. After this, the appellant has filed one RTA application on 23.02.2024 (page no. 73 of the appeal book). In response to the RTA application filed by the appellant, the CPIO & Asst Commissioner on 24.02.2024 granted and copy of the OIO No. 10 dated 14.08.2020. After receiving this OIO on 24.02.2024, the appellant has filed the appeal before the Commissioner on 23.04.2024. 4. The Learned Consultant submits that if all these facts are taken t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....een held by the Benches of Tribunal that when the Show Cause Notice is issued based on the Form 26 AS / ITR returns without proper verification and investigation, the demand cannot be sustained. Based on these submissions, he prays that the appeal may be allowed even on account of limitation. 9. The Learned AR takes the stand that the appellant has filed the appeal before the Commissioner (Appeals) in a delayed way, much beyond the condonable period of 30 days after the normal period of 60 days allowed for filing such appeals. Therefore, he justifies the dismissal of the appeal by the Commissioner (Appeals). Further, he reiterates the findings of adjudicating authority. He submits that Form 26 AS clearly proves that the appellant has received the amount from HPCL, ABC, India Ltd and others. Therefore, the Revenue has correctly taken these as the consideration received by the appellant for the services provided by the and accordingly the demand has been confirmed. He further submits that only in view of the Income Tax Returns and Form 26 AS obtained from the income tax Department, the appellant was made to give the details of the Balance Sheet and profit and loss account and only....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nce the OIO has been received by him on 02.04.2024, within one month from this date, they have filed their appeal before the Commissioner (Appeals). Therefore, I hold that the appellant has filed the appeal within the specified period which is available for filing the appeal before the Commissioner (Appeals). On this ground, the impugned order is set aside. 18. After going through the appeal papers and the documentary evidence placed before me, I find that the issue is in a short compass. Therefore, with the consent of both the sides, I have taken up the appeal itself for disposal. 19. It is observed that the Revenue has built up the entire case based on the Form 26-AS statement for the period 2014-15 to 2017-18. The details of the amounts and the name of the clients and the relevant TDS Section of the Income Tax is as per the following table: Year Name Amount credited TDS Section of Income Tax Act 2014-15 ABC India Ltd. 1895931 194C Amtit Hatcheries Pvt Ltd. 2218368 194IB HPCL 872379.4 194C 2015-16 ABC India Ltd. 851660 194C HPCL 1397561 194C 2016-17 HPCL 629236 194C 2017-18 HPCL 15400 194....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... as to what kind of service was rendered by the appellant to HPCL and others. From the SCN, it is observed that the appellant is registered with S T Regn No.BFNPS8953RSD001. A query towards 2014-15 turnover was raised about the Service Tax payment on 22.11.2016 [RUD-1], for which the appellant has filed his reply on 28.11.2016 [RUD-2] and has given the details of Rs.8,02,798 towards the Service Tax paid by him. Thereafter no action was taken by the Department. After about 3 years on 16.10.2019, subsequent enquires have been made from the appellant. Finally, the SCN has been issued on 08.11.2019 solely based on the consideration shown in the Form 26 AS of Income Tax as has been observed from the Table discussed above. 26. The Tribunals have been consistently holding that when the Show Cause Notice is issued purely based on the Form 26-AS Income Tax returns without any proper corroborative evidence towards the service provided, the same is not legally sustainable. I have for reference the following case laws: Homeopathic Medical Publishers Vs Commissioner of CGST & Central Excise FINAL ORDER NO: _86910/2025 dated 25/11/2025 3. Learned Chartered Accountant also place....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rities are expected to pass a judicious order after proper appreciation of facts and submission of the noticee.' 7. The Hon'ble High Court of Gujarat, in re Nimeshbhai Gunvant bhai Patel, has held, in like circumstances and after narration of reconciliation offered by assessee, that : '16. ...Therefore, considering the facts on record it is evident that the petitioner was not at all liable for service tax and the-respondent authorities could not have assume the jurisdiction to issue the show cause notice on the basis of the data provided by the Income Tax Department in Form-26AS and thereafter failed to consider the details provided by the petitioner in reply to the show cause notice. 17. It is also pertinent to note that no justification is given in the impugned show cause notice as well as the order-in-original for assumption of jurisdiction by invoking extended period of 5 years under the priviso to subsection-1 of section 73 of the Finance Act, 1994. 18. In view of the foregoing reasons, the impugned show cause notice is not tenable as the same is issued without jurisdiction and consequently the order-in-original also would not survive.......