TaxTMI 
TaxTMI 
2026 (10) TMI 621
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; AJEET SINGH ( JUDICIAL MEMBER) 1. Present appeal has been preferred, u/s 112(1) of Central Goods and Services Tax, Act, 2017/ UP Goods and Services Tax, Act, 2017 (for short " CGST/UPGST, Act") against order dated 19.08.2025, passed by Additional Commissioner, Gr-II, appeal IIIrd state tax, Agra, in first appeal no. AGR3/000500/2024, whereby first appeal filed by respondent herein has b....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h ex-parte order proper officer raised demand or Rs. 2835/- as CGST Rs. 2835/- as SGST and same amount of penalty. In this way, total demand of Rs. 11340/- was raised against respondent. 3. Respondent has preferred first appeal before first appellate authority, which was allowed by holding that proper officer had passed erroneous order for not considering or declining the relevant papers, hence....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e authority. 7. We are of the considered opinion that Revenue has remained fail to show that respondent had evaded any amount of tax. 8. Learned DR has submitted that respondent's firm was non-existent but as recorded above firm was existence with its premises at 19A, Radha Vihar, Kamla Nagar, Agra and nature of its business was manufacturing of different items. Thus, department has raised o....