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2023 (6) TMI 1348 - HC - CustomsViolation of principles of natural justice - non-application of mind - classification adopted by the petitioner on the specified services - HELD THAT - The impugned order is in total non-application of mind and is non speaking order and no useful purpose will be served in keeping the writ petition pending and the matter should be remanded back to the sales tax authority tribunal to pass a fresh order after taking into consideration the observation made by the Hon ble Division Bench of this Court in M/S. LGW LTD. VERSUS THE ASSISTANT COMMISSIONER, SERVICE TAX, DIVISION -II ORS. 2022 (12) TMI 311 - CALCUTTA HIGH COURT . The petition disposed off.
Issues Involved: Challenge to impugned order by Customs, Excise & Service Tax Appellate Tribunal based on remand order from Division Bench regarding limitation in filing appeal.
Judgment Summary: Issue 1: Impugned Order Challenge The petitioner challenged the impugned order dated 22nd March, 2023 passed by the Customs, Excise & Service Tax Appellate Tribunal, Kolkata. The Tribunal was directed by the Hon'ble Division Bench to reconsider the appeal in question, which was initially dismissed on grounds of limitation. The Tribunal's order was found to lack specific direction from the Division Bench to consider the earlier period where the department had accepted the petitioner's classification of specified services. The High Court observed the impugned order to be a non-speaking order, lacking application of mind. Consequently, the matter was remanded back to the sales tax authority tribunal for a fresh order, emphasizing the need to consider the Division Bench's observations from the previous judgment. Conclusion: The High Court, after considering the facts and submissions of the parties, concluded that the impugned order lacked proper application of mind and direction from the Division Bench. As a result, the writ petitions challenging the impugned order were disposed of, with a direction to remand the matter back to the sales tax authority tribunal for a fresh order, taking into account the specific observations made by the Hon'ble Division Bench in their previous judgment.
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