TaxTMI 
TaxTMI 
2026 (9) TMI 1820
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....x Act, 2017 (in short 'CGST Act') against the Order-in-Appeal (in short OIA) No. 255/CGST/Kol-North/2025 dated 24.04.2025 passed by the Additional Commissioner (Appeals), Kolkata Appeal I Commissionerate (in short 'the first Appellate Authority'). The said appeal has been filed before the first Appellate Authority by the present respondent i.e., M/s Kothari Processors Private Limited under sub-section (1) of Section 107 of the CGST Act against the Order-in-Original bearing Ref No. ZD190824024676Z dated 12.08.2024 passed by the Assistant Commissioner of CGST and Central Excise, BBD Bag I Division, Kolkata North Commissionerate. 2. The petitioner stated that M/s Kothari Processors Private Limited (respondent herein) having GST Registration....
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.... short 'the impugned order') on the grounds that the OAA is not satisfied with the reply submitted by the respondent as mentioned in the SCN. Being aggrieved by the impugned order, the respondent preferred appeal before the first Appellate Authority vide Ref No. AD191024008380K dated 23.10.2024. However, the first Appellate Authority has allowed the refund claim filed by the respondent and set aside the impugned order vide Order-in-Appeal No. 255/CGST/Kol-North/2025 dated 24.04.2025 (in short 'the impugned OIA'). 5. The petitioner i.e., the Revenue, being aggrieved by the order of the first Appellate Authority, filed the present appeal before this Tribunal only on the following grounds: 5.1 That the first Appellate Authority has wrong....
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....argued the case at length. He reiterated the facts and submissions which are already submitted in the Grounds of Appeal filed by the Revenue. 7. We have heard the arguments of the petitioner on the point of admission. The appeal was admitted and accordingly notice was issued to the respondent. The respondent filed his authorization and appeared through Ms. Anshuma Rustagi, CA, the Authorized Representative. The authorized representative has filed her Cross Objection against the instant appeal is as under: 7.1 With respect to the issue of outward supplies attracting GST @ 18% as contested by the Revenue, the respondent submits that they have not dealt in 18% tax rate goods, their final product attracts GST @ 5% only. It is further ment....
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.... {(Turnover of inverted rated supply of goods and services x Net ITC) / Adjusted Total Turnover} - {Tax payable on such inverted rated supply of goods and services x (Net ITC / ITC availed on inputs and input services)} Explanation:- For the purposes of this sub-rule, the expressions - (a) --------- and b) "Adjusted Total turnover" and "relevant period" shall have the same meaning as assigned to them in sub-rule (4). (E) "Adjusted Total Turnover" means the sum total of the value of- (a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and (b) the turnover of zero-rated supply of services determined in terms of....