9911796707
TMI Blog2024 (10) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... by filing a statutory appeal. The appellate authority was required to consider as to whether the tax liability fixed by the adjudicating authority at Rs.2,58,536.80 is correct and whether the penalty is to be levied on the total amount of Rs.41,83,804.72. However, the appellate authority while passing the order has suo motu enhanced the tax liability on the amount payable by the appellant without following the procedure under Section 107(11) of the Act - the order passed by the appellate authority to that extent is not tenable in law and, therefore, liable to be set aside. The order passed by the appellate authority as well as the adjudicating authority is set aside and the matter stands remanded to the adjudicating authority for fresh con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed penalty on the sum of Rs.41,83,804.72. 5. This order was put to challenge by filing a statutory appeal. 6. Therefore, the appellate authority was required to consider as to whether the tax liability fixed by the adjudicating authority at Rs.2,58,536.80 is correct and whether the penalty is to be levied on the total amount of Rs.41,83,804.72. However, the appellate authority while passing the order has suo motu enhanced the tax liability on the amount payable by the appellant without following the procedure under Section 107(11) of the Act. 7. Therefore, the order passed by the appellate authority to that extent is not tenable in law and, therefore, liable to be set aside. 8. However, with regard to the correctness of the order passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7.2024 which also pertains to the very same tax period, namely, April, 2019 to March, 2020 for the same amount. 13. Accordingly, the appeal as well as the writ petition is allowed. The order passed by the appellate authority as well as the adjudicating authority is set aside and the matter stands remanded to the adjudicating authority for fresh consideration. 14. The appellant shall file a supplementary reply to the allegations to the show cause notice raising all contentions and also dealing with the effect of the closing order dated 22.07.2024 within a period of six weeks from the date of receipt of the server copy of this order after which an opportunity of personal hearing be afforded to the authorized representative of the appellant an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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