Central Administrative Tribunal - Mumbai
Priyesh Bheda vs M/O Finance on 19 December, 2022
Peet CLA. No o78/2020 CENTRAL ADMINISTRATIVE TRIBUNAL MUMBAT BENCH, MUMBAI. ORIGINAL APPLICATION No. 278 of 2626 a Dated this Monday, the 19% day of Dee ember, 2022.
Shri. Justice M.G. Sewlikar, Member () e Dr. Bhagwan Sahai, Member (A) a Le Priyesh Bheda, IRS, Male, Aged 49 years, Son of Shri. Kishore Meghii, Presently pos sted at Office of Commissioner of GST, Audit-il goth Floor, World Trade Centre, Cuffe Parade, Mumbai-4o0oos. ~Applicant.
(Applicant in Person.) VERSUS i. The Union of India, through the Secretary, Dept. of Revenue, Ministry of Finance, R.no. 1288, North Block, New Delhi-1iGoel.
iymen, CRIC, North Block, Nay Delbi-riecas.
'3 med} i tw £3 by 5 oo 4 had 'The Commissioner of GST, Ancdi-Ii, 20% Floor Centre, Cuffe Parade, Mumbal-4o0so0s.
< DY ced oe ~ 4, Shri Saves! B 3 ee ep 13 ; et a ot '> 16 2) $3 vee wy bed on f ' et peed wes 2 "a 4 cont . bong wes 4 a3 ei 4 oO Fey : a) oh os) SG & ao 2 GS «8 ont tofeed 7 " ree pee . o Bed ican) 43 a peng ke im ee re & ; Be ti G Sf Ss O Ore oS w@ es mB ES " va om i a ey 2 Guy we Es fom BF ind i * A es d he oO ot ~ 3m OS st ee Q Fhe ¢ SS 4 ' fre 5 feo we nn one? a ay a er ns aos ae a a a, bd ' om) oe "3 en chy rs xs : eB 2 0 "3 wm ci i) erged P, ped £ ry ood » 10 ae oe cs + fy oa oo bi oA oy 43 os ae re5 Co Ch pad he My as) aheed ne se a ro G3 ayes 4 3 ' "4 oo G2 Gm na Ba Poo og. oH nore} So & & ee ae; i on AS od ard ay ra t7 fan! ot oy orks B th 2 oe ce cs i roa Fi c a a é ef 8 oy so EO gg ae - o 8 as te os 2 hy a a "~ ae Ee o Pe or) a od As] ah re o a en a ix ie . Ee ; "3 a3 we oe ms # iy " C3 Hed tie) ae ae oa it ~ Gf Q mM 8 SG Q oom lU wis Nee a a ' wrt oe n GB we SS rt Gg 3 OU
- f & ¢ we} oS tf 8 , om of . ks oa cs ra it, ie te fs ode be xy tt as Book oF Sy o4 od Y no cS xe] oA wry, es oO * sen, m, iced oO oy weed abe 4 Ps & ct en: 6) as " ia mf te a + i eo te ret 3 % fe el . fom ; aed it ra) oho . fr? ay oy
a) a aed € ze bat} a :
"2 es ct rcs oS 43 ct mn Cc Oh, Bo a mo : 3 rt beg a a & cor pee a) oboe! wo a Sind red foo yt Sa pe 4 a3 geek he w ma : ms a > ped jae Song "i itp) bes sted ws a 3 & ~ & © 6 rs Oo cs An id ae Pee, pene ; ve Qs perme} C3 Radi oy oo pi . OQ 7 bh caress 4 fe oes ut : Br ead fl, a3 batt on 4 re 4 i) 3 ci ' rest wee * we lat a6 Lae) a pect cs oi art ou Sif on -- beg * £ pbood be od ca uA ¢ * - C3 we 5 ed aed a 7 cH bas a syd aa «s & wa & @ ps ea és @ hob is) td £2 ct oy £n "hy hay 2 w in| (2 oO Opt | SS ce e 8 hm Fos fe " , Sent 4 ra * & a> a 3 B ie ts ont co eek a3 res 4 lait 2; | poo is i " ts 2 a fed iy ra i "n aa Pot oy ® 4 ss wed bet ms bee are he oe ne) foi wo . 2 ca of) ay oy pat aro os 3 im @ Loy wd ae . eh t wit ' Fok 1 a on By or 'sh ™ coe C2 we iene) me, CON, oa at sectpecaree"
iy bet Re gat bee o aa
8) Ee ea a bs ee eae rherd a « a f 2 * tet ted Bos AS a se 4 ag " rae) vt o -- a cs oF 23 y greet " E vit at ve. Xo} fend hes "5 D 4 / aes oe sg reed a £ ft we wy " D : 4 aA 6 coo pred "eT lied 45, ts a Fen 2 3 a kb e _ § GB 8 Fh ir oe. ren , cord feet "t o no a wee - t yy & wed os a3 BA i By a Fy tek TA ecb oy ie ia ae)
a) ' cot op meh - ' ee 32 we & " a td a Gof mB eB rs . x fe a * B., % ; 7 ; net c 3 ape 8 es a & = 8 S oF BE 2 @ 3 » E oe on thet ea a aa Dy Baa o "eS si ae mS v8 a3 g S fs eB BE e go 8 § BB Ss eg 8 " m nf wo Fe BS Borg BS 3 &:! e 8 & a cho ks ic i tee a <i go ~~ 8 moO re mo ares Sy merek C4 Piped i g < 2 hood 5 , . 2 6 & 6 2 ss i 2 Os Bg 2 te 3 a pea £5 O ey o rs. c oo ot os os i © vag iy ; foe gS » pia ras a? ot 3 ey Pe mG be te OG fog re Pu yy i i nS ef i og o a OG ms Boog oe 2 m4 Ss 'Bo fo ee ey Eas bet " GA 0) oy peo wn ue oe ot . @ ren oes a Oot mg Qf & a, @ a eo OS 5 @ i a © * fos
- ? pe Me "I "e LD > Tt oa ncaa oa 3 <4 eee & as ral sed ia} XS or) a set aps ry qe te $4 , "e ot . Ca go to BG 3 2 Go > a £ o3 " bs > & & Ao G5 3 BS, ae so a 2G : fm © ons CO BF "= OR 5 @ & ee og ao 2 2 ae , ry ety oot 5 we a a wy oped iy is £2 : mF oo ag or Be o a a 2 a a wey Sh ae tot fy O B en hd ome a pest) "on SE it ae "et HOR es a 6 a "a & ci ; : Be g be i "
= OS g © faa 5 Q§ 8 a 5 OF 2 SS fe oh a a wm ao ay ae ies ° oe et i> ga 63 bee : pet ct ts ee a Se aa ap a 4 yl ye i oi ie oy zs oe a) vag! ' ; ed a peord ras) ey te laml '4 ee tet peed ca 3 ioe hai a lee oh eet
- ca oa ; it ra se : in A . 4 f Ss ¢ » 8 * a 6 '& BS » 2 & dg bed a red = rs 4 G es , 3 Ha) a4 & . oe ? be
4 ve o 4 aa 13 to ee 4 of *P - ey * on "th oe a ys ry rod me 4 o we A ae 'A 6 7 2 3 & e & & BOR < Hae} mo an u oy fot at re A "es wees ees be oO 43 "e GC te é ; a OS ae : s ~ @ & Be & uel a oO B ¢ & d 8 9 3 A fos ba re os bo ES ee re i a, oe Sy fs oS as a = § 2 @ 4 a fei oS ae Fork & a3 £3 Pevoe! i "ee Aa a to . mi 4 fhe rit ma hood pore 9) oo G2 Ea 68) pa vot B x ae) Oo md BE Eby we oD 2 vt on a "h pot a ds "
"4 orgs) ae 7, pooh thi of baa wy os Jeong bet oe eh ot 7 * oy y Cho pale aoe Keane oN, Ee apaeyts a re neccrvenres tn:
CA " co % ied ;
oA (3 63 'ah " a) & fa z A B og
"3 <f ; as A ( od wg " 4 § § "
im 8 by' Og | | a Sane aan SF "= 8 oS eh "pe Cp 3 ioe Mpa wr 3 "3 yet reek aor real yeh fez z bist rv ot ic) fait seed oe 4 a "% be ed a3 ae ; oy OQ yered mS 6S oA a fox eed e rast Ga oA a 4 Oy * prey ae Be wt Oo es Sd & ay ny es " ~ : : j 6 f 2 € 8 2 OE 5 5 4 cl be ee me 44 on - 4 SA 4 % f. ; # 5 2 5S Bg 2 @ G 2 8 gS ' , Z ie or 4 eh). pond m, oY A Bg a S og ae 8 £) a ee can) by oy xo Sank ped Co vem on rea) x wee we . vp ; Send ee a Yes " a Ae plod va ae: Ca ol is os * wy ae 3 Wid an pan "i 44 c [906 os oS) 3 in dad pas , OQ 2 A Bad -- oo OG mes i Ga Z "ft - a) ws 4 pond ; = a on nw e; o~ fd a, Ci ct a cy 'Gg BS es es D Ps i 2 bs ries «s ' oa aan mt we wT) peed ae oooh fa peed th iH * 43 % baa as re} mc é oO x pt em. , a) she i regs an ae wD, g & 8 oy "
"a ay be, ne ag . a fea ae i . Jo a} fa ry '° C3 Mh nh} Bd fo a fot rae " f . AE ic os £ Pas a es ee res ad red rd v dp fae eed a acd ba pan pan 7 a a reg SP an oh a bea ae Lane by Gy i ot oF @ . wt oS my bat CQ fe 3 pk a Bet ry a UBS BD BG Sd a @ os ' pea cs ne ee 6 ct 4 abet os a3 anes) a) A, -- fhe 8 a jy ba 4 Be gy > BY sa 5 o
- j a Eaapee we th wn trey bot es! ae a 8 a oe Be a oe y - } ; ' f ;
a renee ae fe NS a re fats: i) pou bet a Oy xs vat gp ee e es rs 35 2 Yhed cg Se, : wn. . : OBE iq 2 tr pn Bom OS 3 53 tb & Bye o o clos a ea, 43 cae 5G a ' > es » ct ony ) pee we x hex @ en ve x) a oF hood Pees phe th a r es % a) on my i Pos) £ f om ve pret ¥ % i prert po 7 rah pe ce se ans: 2 foe oa ras ci a tod eS @ BR os & B&F BS 8 os wD ed ot "ye feed ¥ we _ oe wd Ent a $4 ea Lp ws 8 ee JB | 4 fet hy oy look i ' 'd Raa a3 pad Gl ess} D 4 x a" a4 a w 4 rey po icaaal 5 ae be cf uy ne Foo eg ne ; ty 4 a) mA i ' w
- : as 'i po °] e ; a3 4
4 ie abnor os 4 ez) ccs od Lo bathe sepoet od 7 oP} ; & HS '5 So og Hm Bh Sa 4 y iG tm ? oO a 4 root fet G3 nae Ca a rhe ieee gi ~ ms tc "Es wy ie Fat ry ae) 3 foot ton ipo ne / z "a ras " ee in ms Co 5 ce 3 vp os z ae tay a as @ 'O res C SB & ms § & a 3 g & " rae we Spee ipod $a 4 wa ca ened we hes bed os, oe rad Ba er weet i od, ot Ga a Pa rhe gv" Ch, met ho C AGgeas Paks' beet 3 6S ¢ 2 B g 8 5 S : s me . ' 8 € € 8 B # 8B es "ol Oe w 2, i, a bo fea a3 Qo ua hes a pas ey 7 ioe a3 an a bie] io proon "s nt CS : £ Ot mo 4a fan "ys Od Bag ms oe ge 'NS ps oe 25) y SF @ 8 6 8 we SB 2 6 2 2° 8 4 0 toe rod a oS port {9 Lex & £3 bat th a aa Saud cred srk rn ro = iss ee rt mth o Son a & om as a +e 9 to oo cs + 1 4 vm ci 4 we 5 : a mi et : , 4 ' ee: bd :
rs ae Se ¢ et at in i ast fs. ct a3 ded yo aes a aa os 4 ut cm %} os at Be fot aa oo uw 3 : ' ed Pook fs z 3 = Co * $ , ' a rot oS a heed 3 a F) f creed p-, (ae) qp tend qroed im i eped Cf fa 1 "
25 ¢2 8 € 8 & B , & & & £ i 6) C : pis con " : ' A 5 - : i _ i 3 *§ 2 G & Bop a & § $ 68 #£ 8 O e ¢ feed thd 4% Pod a ¢ Fans mh sped 4 , it ba ay wh ct we a ob ea st wed og B 6 @ BO £€ 8 & 5 YP FE A Bp a es oS 8 Bo O. + 4 ot ee ie Ra go> 8 8 g@ 8 © B26 FE 4 f £ 5 a bes a ws to os 5; w i) we I re yt pa tt fan a . a3 bowl ar He vet B 4 63 w pa a B fo oS sy Bm 8 ie a B o © e ad eres "3 Ca okok eo Q we teak hel ih a ae pa ek ay en sd w- reg a Q . So vs mt ary et he oot fea si Ne as rey oO fox aa < rT Sed t aed s a oh . fon ine ge fou A aan oo Py pal oe © oe m3 te ae ey de a cn m es 5 os 4c re ao 2 seed
- & 2 ££ § 8 SB 2. & 8 8 8 gE " 8 & g§ sa 8 oo m & Se 6 8B 2. ey ye 8 Go eed weg ss iit oy ved : bo ~ ss ess ; a yr "tA % 2 £ 2 &€ = gs 22 ¢ ne a a 6 2 i cn i oS toot tS 0) os os ry me so] ned asst ; "4 nn ee oy "rH fe 8 -- -B + uD st w esi ia ere s <4 oo if rf beet pe ae oe sek os 7 : re ee o €& 8 @ «w ao HB oS me 8 Q Ss be #8 & o 3% §& 2 6 ¢ 'S m ¢ ps : " ps ba re 4 "oe bel roe pea ia) oo 2 ert ot ' hed 3 ah a ee i ba ii Oo © isa = Pasod a bet o +d Fy os ons ne = re 5 rs ne ne & ke z A "o " a re 2) fe 3 ' i et Bh a Ga oa co 4 son pa cy ia es A Ss 6 3 a - ed a pe i 4 is peal oy, " 2) a3 wea bee 4 font 4 as ee a e3 i Go fa Sy a | ; ms os a3 why a ae vA ae hy a tod ° i m3 es td os ; s C3 4 de? 4 ros 6 o " ie ieee eet ie es ga bert . we ood, oe
- Co 3D w A on ah pod *, fats) mk we oh ee co . 43 3 4 oea a q3 deed ns) he tae toot ment "~ grt Chet pao weg H sn) i osal reed tect ses w a g we oe mA Ke < 6 = aes) © oo ee oe as v4 eB ag a £ * & a © G& ® mem we 8 | a we go a be ct wv mT o ee ro) i oO 7 Si os ee vA mt tee! Shoot a) [ei fea jos past Hod a ie ry a) m3 1% th $e ao Qs Seok apd cay ot (ae) $3 Oa 4 rt pe pias ry 2 8 £ § @ 8 Y GC 2 8 B «m & 'Se Se Soon eS @ = £ mw & & 6 ££ B § & ® a Fe os ak OF ee fod ot peed pid a tet bes i a3 : a £ vy ret . im ia i C he od de im hock Bos Y ns oon . es mS co fo YB ay SQ - Bo 35 af . % Pan oA L Sa rai ° pont re aor = ri . i te S 8 Bx i Pe BOS 6S a 8 8 & 6 ww 8 i a a ce xt $a ke fea ree ca A font C3 al rhe 4 oo os o oi a ion bel : ee. . im ot q3 tae apes, is es Q) a ms 5 > . nec 5 GC & £ 8 & 42 4 8 % £3 om 52 ned rn a rs! Gi he (5 & out read es Hook Oy rs) Sia os corpo od os treet "4, ~ gered : a4 ed 4 se ise) t oo ce art Post pan ae) BA oa fred me eg £2 @G@ @ "rr te G ' ie G aoe ype ; a Z p a rn Ss R : £ , od es er &B a a a oes i fos Oo a Pe w oO aS fox a Hert cy Be if oe na a2 ts 4 % im me press oe o ae baat wn '3 a ne a fs $4 fet oon td) et fet a C3 i. wy res ci on £ tc ey mA ; tot 43 7 ' Sas tsar ise] ie par ; oe as aro w a ao a et GS reg ty GS 7 ~ 8 ££ 8 Te ob ay 7 82 te or ww hay rs we a me mo ke rel be a go oo fe ok BO gs, ss oF we © Lage we a a a 6 oe oo w 63, wo. py we tg phe oe amar a "c os . os a . 2 Ge & . ne a on: be a
a) wa & te i isa 3 ay os cs sont mo areas ar tod teped be, it ted re oy : Fs] pee) Spe rch Oe wor gs 5 hey ~ m re on Go set spot ie se es eB 2 cr a a A $4 io) ond ct tf} p edt La om re Oy ES a On a ey 4 re. real a3 Cy kot fo ro) <a ped ie a i ee "a3 owch oO . it
- aa a "A ic whe gS hed 7 So # - a Oe mg Oe a a a --~ » 8 § & 8 & bet ad 3 Yo FF BF G&G 8B on . wo oa ou ten ree re oe Pot Ho 3 ® ped (reed, %, = oo QO sh og o ed ; 4 mam © of @ S De te ae ae ae) ~ f & O Do et " w "el é "ee * vpa fon xt cd es st fe 9] as eit es o ¢ be cr ae a toe = a 3 foo o C4 ° we oa «bed * OR "4 & bot ei wy iz ny re my o «6 hg £ fred Bs fy s a ioe fm = 2 SO » > gg 8 mm a o we pa pom el m ay ba w mB gs ct © is co GG 2. GG kk Jf o CTF pone, hg TR eb es eel ° 3 Sn 4 Be ok fe A ao penn : my os teed 3 ms Re So « 2B oY £ 8 8 os a a aa a) ed ran 5) LS , ye a fee) Ca ders.
rs rd cA pics nA bx ed an ieee, ad 5 at 4 pe rm LRT ~ & ae coe ee ce tence een Santnnennrbantece sina oo : weeee sreereecece eet ietctet oe Ren ne ek A N ¥ aS 3.3 PM Math a Om a2 UR 2 i Pay Eas ay Poeun '& ay a OF ae ed et 04 eet fe eed be bea tA pede oe Bed oe >.
Bay ay SR Po ae 4 2 a t herd ae os a g & RS:
3it 3 @ a e "ah & wh AS oan q ihe ¥ a ans ray paeen Lia vy ¢ ¥ ah ?
Yvybest A RNAS spenett tt ttcana ae ry BSCS eS ad a3 ~ te "
fod a5 Hi pater:
Kel, Cera Ore EaSE GALS 3 TR aes = i 4 G md i) Co in! "
ae ad i oS oa ig aa t2 4 deg oH