9911796707
TMI Blog2023 (6) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioners does not arise at all since it is not a case that the issues which have been considered were not indicated in the show-cause notice. Merely by contending that the time of hearing for the KMC and the petitioners were different and that the objection and the written submission filed by the KMC who is also interested party was not furnished to the petitioners is hyper-technical ground and cannot be called a case of violation of principle of natural justice or that there was procedural irregularity in course of the impugned adjudication proceeding. Petitioners should have no grievance, if the KMC who is also an interested has been allotted a different time slot for hearing. Petitioners should have concerned only to the extent as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loke Kumar Ghosh, Mr. Biswajit Mukherjee, Mr. Arijit Dey, Mr. Avra Mazumdar for KMC ORDER Heard learned advocates appearing for the parties. Pursuant to the earlier direction of this Court dated 26th April 2023, Mr. Maiti, learned advocate appearing for the respondent CGST authority has filed a copy of the objection and written submission filed by the KMC in the impugned adjudication proceeding. By these writ petitions, petitioners have challenged the impugned orders in original, passed by the Principal Commissioner concerned under the relevant provisions of CGST Act and Finance Act confirming the demand of service tax against the petitioner and other directions/orders by holding that petitioner is liable to pay service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who is also an interested has been allotted a different time slot for hearing. Petitioners should have concerned only to the extent as to whether petitioners were issued any show-cause notice or not before passing the impugned adjudication order and whether any opportunity of filing any objection to the show-cause notice was given to them or not or any personal hearing was given or not and that all the contentions raised by them in their objection and written submission has been dealt with in the adjudication order or not and I find that all these formalities have been observed and there is no violation in these regards by the adjudicating authority and furthermore petitioner could not show that on the issues on merit of the adjudication or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
