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Court: GSTAT Kolkata Date of Order: 2018-08-08

I find that the ld. Commissioner(Appeals) had not decided the appeal on merits but rejected the appeal filed by the assessee on the ground of time barred. I find that the Order-in-Original dated 29.07.2016 was received by the assessee on 05.08.2016 and accordingly they were required to file the appeal before the Lower Appellate Authority on or before 05.10.2016. However, the appeal was filed on 28.10.2016 i.e. after a delay of 23 days. They had filed an application before the Ld. Commissioner (Appeals) for condoning the delay in filing of the appeal mentioning the sudden illness of the officer who was looking after their excise matters. Ld. Consultant mentioned that the person Shri Satya Narayan Sinha Mahapatra was all along ill and finally died on 28.03.2017. He further submits that owing to the absence of the officer the appeal could not be filed within the due date. On going through the impugned order, I find that the present appeal was filed by the appellant beyond the statutory period of 60 days but within the condonable period. I also find that the ld. Commissioner (Appeals) has not decided the issue on merit but dismissed the appeal as time barred.


Court: GSTAT Hyderabad Date of Order: 2018-08-08

After hearing both sides, we find that the reason for out of turn hearing appeal filed by the assessee is that the issue is covered by the judgment of Hon’ble Supreme Court in the case of Larsen & Toubro Ltd., while, the Revenue seeks early hearing on the ground that amount involved is substantial. As both sides are seeking out of turn hearing of appeal; we allow the applications for out of turn hearing of appeals and direct the registry to take on record the appeals and list for disposal on 10.10.2018.


Court: GSTAT Kolkata Date of Order: 2018-08-07

The ld.Consultant appearing on behalf of the appellant, submits that the proprietor of the Appellant firm, Shri Bishnupada Maity has died on 21.05.2018, after filing of this appeal before the Tribunal. Death Certificate issued by the Gram Panchayat has been filed.


Court: GSTAT Kolkata Date of Order: 2018-08-07

On perusal of records, I find that the amount involved in this case is below the monetary limit of Rs.20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board’s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy.


Court: GSTAT Kolkata Date of Order: 2018-08-07

On perusal of records, I find that the amount involved in this case is below the monetary limit of Rs.20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board’s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy. Cross objection also stands disposed of.


Court: GSTAT Kolkata Date of Order: 2018-08-07

On perusal of records, I find that the amount involved in this case is below the monetary limit of Rs.20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board’s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy. Cross Objection also gets disposed off.


Court: GSTAT Kolkata Date of Order: 2018-08-07

On perusal of records, I find that the amount involved in this case is below the monetary limit of Rs.20 lakhs which has been notified vide instruction being F. No. 390/Misc./116/2017-JC dated 11/07/2018. The present case falls under exclusion Clause 3 (C) of the National Litigation Policy introduced vide Board’s Instruction dated 17.12.2015 which has been deleted vide Instruction F. No. 390/Misc./116/2017-JC dated 04.04.2018. Accordingly, the appeal is dismissed under litigation policy.


Court: GSTAT Allahabad Date of Order: 2018-08-06

After rejecting the request for adjournment, we proceed to decide the COD applications.


Court: GSTAT Kolkata Date of Order: 2018-08-06

The appellant BSNL is registered as a provider of “Telephone Service” “Internet Telecommunication Service” “Leased Circuit Service”. They are registered with the Service Tax Authorities. Show Cause Notice dated 29.07.2015 was issued for alleged contravention of provision of Sections 68, 70 and 75 of the Finance Act, 1994 for the period July, 2012 to September, 2012. The Adjudicating Authority confirmed the demand of service tax of Rs.11,86,639/- alongwith interest and imposed penalties under Sections 77 and 78 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) upheld the adjudication order and rejected the appeal filed by the appellants. Hence, the present appeal before the Tribunal.


Court: GSTAT Hyderabad Date of Order: 2018-08-06

During the first hearing on 27.07.2018 we have directed the Chartered Accountant appearing for the appellant to produce the financial statements for the period in question to ascertain the situation, today he produces the same. On perusal of such balance sheet for the year ended 31.03.2017, it is noticed from the Chartered Accountants certificate there is no Revenue for the period April, 2016 to March, 2017.