9911796707
TMI Blog2024 (6) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... The fourth respondent/the Commissioner of GST and Central Excise (Appeals) is directed to dispose of the petitioner s appeal as expeditiously as possible preferably within a period of 6 months from the date of receipt of a copy of this order subject to the defenses that are available to the Revenue. Considering the fact that the petitioner is only required to deposit Rs. 54,785/-, in case an appeal was filed under Section 86 of the Finance Act, 1994, the respondents are directed to refund the balance amount of Rs. 14,16,115/- (Rs. 14,70,900/- Rs. 54,785/-) to the petitioner subject to the petitioner furnishing a bank guarantee for the balance amount to secure the interest of the Revenue. Petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner on 05.05.2023 should be ordered to be refunded back. 5. The learned Senior Standing Counsel for the respondents would submit that the appeal is not maintainable, as the order was despatched to the address given by the petitioner and therefore, it is deemed to have been received by the petitioner on the day it was returned from the address given by the petitioner in the service tax registration. 6. It is noticed that vide the aforesaid show cause notice No.58/2020-ST dated 29.12.2020 bearing Ref.C.No.IV/19/45/2020-ST-ADJN, the petitioner was called upon as follows: "i) The service tax (including cess) of Rs. 730,45048/- for the period from April 2015 to June 2017 should not be demanded and recovered from them under proviso to Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. The department reserves the right to add, amend, modify delete any part or portion of this notice and any such addendum, amendment, modification, deletion if made, shall be deemed to be part and parcel of this notice 15. The above provisions of the Finance Act, 1994 and the rules made there under are invoked as per the enabling provisions under Section 174 of the central Goods Services Tax Act, 2017." 7. Since the petitioner failed to respond to the same, the first respondent, namely the Deputy Commissioner of GST and Central Excise, Trichy passed the Order in Original No.71/22-ST dated 15.03.2022 bearing Ref.C.No.IV/19/75/2020-ST-ADJN, whereby the demand proposed in the aforesaid show cause notice was confirmed and accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llate Commissioner against the Order in Original No.71/22-ST dated 15.03.2022 bearing Ref.C.No.IV/19/75/2020-ST-ADJN vide communication dated 26.09.2023, I am inclined to suo motu implead the Commissioner of GST and Central Excise (Appeals), No.1, Williams Road, Cantonment, Trichy as fourth respondent. 9. The fourth respondent/the Commissioner of GST and Central Excise (Appeals) is directed to dispose of the petitioner's appeal in A.No.90/2023-ST as expeditiously as possible preferably within a period of 6 months from the date of receipt of a copy of this order subject to the defenses that are available to the Revenue. 10. Considering the fact that the petitioner is only required to deposit Rs. 54,785/-, in case an appeal was filed un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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