9911796707
TMI Blog2023 (3) TMI 952X X X X Extracts X X X X X X X X Extracts X X X X ..... r is a company incorporated under the provisions of the Companies Act, 1956 and has supermarket outlets. The Petitioner was duly registered having Centralized Service Tax Registration. On 18 February 2013 the Officers of Directorate General of Central Excise Intelligence (DGCEI) visited the office of the Petitioner at Navi Mumbai and seized various documents and record. Show cause notice dated 2 June 2014 was issued to the Petitioner at Navi Mumbai office in respect of service tax dues. Thereafter, an Order in Original was passed on 30 January 2019 by the Additional Commissioner, Central Goods and Service Tax (CGST), Navi Mumbai, where a demand for tax was confirmed against the Petitioner. The Petitioner filed an Appeal before the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missionerate as Thane Commissionerate and it was not possible for the Petitioner to change the option to Navi Mumbai. The learned Counsel submitted that it was not possible for the Petitioner to login to select Navi Mumbai Commissionerate using the registration number which was connected with Thane Commissionerate. The learned Counsel submitted that in view of this technical lacuna, the Petitioner's application was rejected and the Respondents ought to have redirected the application of the Petitioner to the correct Commissionerate. 6. The learned Counsel for the Respondents submitted that the Petitioner was informed that the Petitioner has chosen incorrect Commissionerate as he had to select Navi Mumbai Commissionerate since the pending a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissionerate and when it was pointed out, if it was possible for the Petitioner to correct the Commissionerate, then the argument of the Respondents that the Petitioner failed to do so in forty-one days would have relevance. However, we find that the Petitioner has made a specific assertion in the Petition as under : "xi. When the Petitioner was filing declaration on the portal in SVLDRS-1, there was no option to file or change the Commissionerate. The portal automatically took the Thane Commissionerate as per Form ST-2. Therefore, the declaration filed in SVLDRS-1 was automatically assigned to Thane Commissionerate which Petitioner had no option to amend. However, Petitioner correctly filed details of Order in Original and pending Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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