9911796707
TMI Blog2024 (8) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... led by the Petitioner. The total service tax including cess liability for the period October 2015 to March 2016 and for the financial year 2016 to 2017, was an amount of Rs.3,29,60,809/-. This Petition has been filed on 02.07.2024, which is after three months and one week. It is an admitted position that an appeal has to be filed before the CESTAT within 90 days from the date of the communication of the order. The parties concede that the Tribunal has the power to condone the delay beyond 90 days. The ends of justice would be met by granting the Petitioner an opportunity to appear before the Principal Commissioner, Central GST and Central Excise, Nagpur-I, Commissionerate, for a re-hearing in the matter with relation to the show cause notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is on account of the lack of opportunity of hearing to the Petitioner in the case for determination of value of services and the service tax liability. The Petitioner received the show cause cum demand notice dated 21.04.2021, from the office of the Commissioner of CGST and CX, Nashik. In response to the same, the Petitioner tendered a reply vide a communication dated, nil. The learned Advocate for the department submits on instructions that the department received the said reply. It is obvious that the Petitioner did not seek an opportunity for physical hearing or through the virtual mode, in addition to the reply that was tendered to the show cause notice, dated 21.04.2021. 6. The learned Advocate for the department submits that the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This was intimated to the Petitioner by Shri Atul P. Mahajan, Superintendent (Adjudication), CGST and Central Excise, Nagpur-I, Commissionerate. His grievance is that no link was supplied for addressing the Principal Commissioner, Central GST and Central Excise. He has e-mailed to the department indicating that he has not received the link for video conference hearing. A further notice dated 30.11.2023, again listing the matter for a personal hearing by virtual mode was scheduled on 08.12.2023. The e-mail address for correspondence was given, but the link was not supplied. Again the Petitioner prayed for a link. A third notice was issued by Shri Atul P. Mahajan dated 13.03.2023, again scheduling the hearing by video conferencing on 19.03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Principal Commissioner, Central GST and Central Excise, Nagpur-I, Commissionerate, Nagpur, on the following conditions:- (a) 5% of the amount of taxes as assessed in the impugned order, shall be deposited by the Petitioner before Respondent No.1, within 30 days from today. (b) A hearing shall be arranged in the office of Respondent No.2 with reference to the show cause notice dated 21.04.2021, on 11.09.2024 at 3.00 p.m. (c) Since the Petitioner desires to tender physical documents and prays for a physical hearing, such hearing will be conducted in physical form and the Petitioner, with legal assistance, will participate on the date and time before the concerned authority. Hence, a link for virtual hearing need not be granted. (d) If the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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