TaxTMI 
TaxTMI 
2026 (10) TMI 90
X X X X Extracts X X X X
X X X X Extracts X X X X
....hri R.D. Pararha - Advocate for the respondents. ORDER Per: Hon'ble Shri Justice Alpesh Y. Kogje, Chief Justice The writ petition under Article 226 of the constitution of India has been preferred by the petitioner against the order dated 17.10.2025 (Annexure P-1) passed by the Additional Commissioner, Appellate Authority, CGST & Excise, Bhopal. 2. Briefly stated, the petitioner is ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... who directly collects the charges from the individual subscribers/viewers. On the 10% of the revenue retained by him, the petitioner has been discharging his tax liabilities, while the L.C.O.s discharge their tax liability on 90% of the revenue retained by them. 4. After receiving a complaint regarding evasion of tax for the period from 2017-18 to 2020-21 by the petitioner, the State GST autho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uthority under Section 107 of the CGST Act. 5. In the appeal, though the petitioner appeared before the Additional Commissioner (Appeals) and was afforded a personal hearing, however in the interregnum period before the order could be passed, the appeal was transferred to the Joint Commissioner, who, in turn, issued a notice for hearing on 08.07.2025 which was to be heard on 14.07.2025. Apparen....