9911796707
TMI Blog2019 (7) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... nd holds Service Tax registration holder No.AKJPM8743PST001. On 28/06/2016, he was called upon to give following information relating to financial year 2013-14; viz, (i) Nature of services provided/received during the period (ii) Copy of Income tax returns along with 26AS form for the financial year 2013-14 (iii) Copy of P&L and Balance Sheet for the financial year 2013-14 (iv) Copy of ST-3 Return ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returns; (viii) A reconciliation statement of the returns filed with Service Tax (ST-3), Income Tax and VAT authorities. The petitioner thereafter vide correspondence C.No.IV (16)07/TP/Ujjn/17-18 dated 30/10/2018 under Section 174 of of the Central Goods and Services Tax (CGST) Act, 2017 was called upon to furnish duly attached signed copy of service tax calculation sheets for the financial year ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shortpaid or erroneously refunded - determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason other than fraud or any wilful misstatement or suppression of facts". 3. Of late the petitioner has been subjected to notice for personal hearing on 06/06/2019 which is reproduced for ready reference: "C.No.IV(16)33/CGST/SCN/YS/G- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be decided exparte on merit, based on evidences available in the record. Please sent the soft copy of the reply, if any, filed by you at E-mail: [email protected]. Please acknowledge the receipt of this letter. Yours Sincerely Superintendent (Tech) CGST Div-1, Gwalior" 4. The petitioner vide present petition seeks quashment of the notice for personal hearing and direction for the Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord that, prima facie, opinion has been formulated that the petitioner has evaded the tax, we are not inclined to cause any indulgence. The petitioner has utterly failed to establish that the proceedings under Section 70 of the (CGST) Act, 2017 can only be taken recourse to, after decision under Section 73 of the Act. 6. In view whereof, we refrain from causing any indulgence. 7. Consequently, p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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