Custom, Excise & Service Tax Tribunal
Shree Vijayalakshmi Charitable Trust vs Principal Commissioner Of Gst&Amp; ... on 28 January, 2020
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHENNAI
REGIONAL BENCH - COURT NO. I
Defect Diary No. 415862019
(Arising out of Order-in-Original No. 06-07/2018-COMMR. dated 25.06.2019 passed by
the Principal Commissioner of G.S.T. & Central Excise, 6/7, A.T.D. Street, Race Course
Road, Coimbatore - 641 018 )
M/s. Shree Vijayalakshmi Charitable Trust, : Appellant
107-A, Senguptha Street, Ramnagar,
Coimbatore - 641 009
VERSUS
The Commissioner of G.S.T. and Central Excise, : Respondent
Coimbatore Commissionerate, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018 WITH Defect Diary No. 415872019 (Arising out of Order-in-Original No. 06-07/2018-COMMR. dated 25.06.2019 passed by the Principal Commissioner of G.S.T. & Central Excise, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018 ) M/s. Shree Vijayalakshmi Charitable Trust, : Appellant 107-A, Senguptha Street, Ramnagar, Coimbatore - 641 009 VERSUS The Commissioner of G.S.T. and Central Excise, : Respondent Coimbatore Commissionerate, 6/7, A.T.D. Street, Race Course Road, Coimbatore - 641 018 APPEARANCE:
Shri. R. Parthasarathy, Advocate for the Appellant Shri. M. Jagan Babu, Authorized Representative (A.R.) for the Respondent CORAM:
HON'BLE MR. P. DINESHA, MEMBER (JUDICIAL) DEFECT MISC. ORDER NOs. 40003-40004 / 2020 DATE OF HEARING: 28.01.2020 DATE OF DECISION: 28.01.2020 2 Shri. R. Parthasarathy, Ld. Advocate appearing for the assessee, submits that despite three opportunities the pre-deposit is not paid and moreover, the assessee has already opted for the benefit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by filing the required applications under the said scheme.
2. Accordingly, both the cases are dismissed.
(Dictated and pronounced in open court) Sd/-
(P. DINESHA) MEMBER (JUDICIAL) Sdd