9911796707
TMI Blog2023 (11) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... , Mr. Sandip Choraria, Mr. Sukalpa Seal ..for the Appellants. Mr. K.K. Maiti, Mr. Tapan Bhanja ..for the Respondent/CGST Authority. Mr. Aryuak Dutt, Mr. Sujit Mitra ..for the Respondent No.5. ORDER 1. This intra court appeal is directed against the order passed by the learned Single Bench dated 2nd August, 2023 in WPA 16707 of 2023. 2. The writ petition was dismissed by the learned Single ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligible to get Input Service Credit on the same but they erroneously reflected the same in their ST-3 return in the Receiver portion of Mining & Exploration Service. 2016- 17 Taxable Value ST SB Cess KK Cess Total 214386697 30014138 1071933 1071933 32158005 6. The case of the appellant-assessee is that the spot memo clearly records that the assessee had sub-contracted M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the tune of Rs.4,75,61,318/-. This demand was based upon a Draft Audit Report No.191/ST/DGP Audit/Gr.-02/17- 18 extract of the audit report was enclosed along with the demand. The assessee had submitted reply to the same reiterating the aspect that the spot memo clearly records that the assessee is entitled to Input Service Credit. 7. However, the authority has not considered or adjudicated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refer to Section 72A(4) of the Finance Act, 1994 which provides for an opportunity to be afforded to the assessee. 10. The learned standing counsel appearing for the respondent department submitted that the audit report is not in terms of the said provision, but it is on account of certain other factors or features. 11. Be that as it may, the assessee is entitled to an opportunity and the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such reply/objections being filed, the jurisdictional officer, namely, the concerned Assistant Commissioner of Central GST and Excise shall afford an opportunity of personal hearing to the authorised representative of the appellants and pass a speaking order on merits and in accordance with law. 14. The appellants will be entitled to submit copies of the earlier replies given by them along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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