Calcutta High Court
M/S. Spml Infra Limited vs Commissioner Of Cgst & Excise on 24 February, 2023
Author: T.S. Sivagnanam
Bench: T.S. Sivagnanam, Hiranmay Bhattacharyya
OD-13
IN THE HIGH COURT AT CALCUTTA
SPECIAL JURISDICTION
ORIGINAL SIDE
CEXA/3/2023
IA No.GA/1/2023
In
M/S. SPML INFRA LIMITED
VS.
COMMISSIONER OF CGST & EXCISE, KOLKATA SOUTH
BEFORE :
THE HON'BLE JUSTICE T.S. SIVAGNANAM
And
THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA
Date : 24th February, 2023
Appearance :
Mr. Somak Basu, Adv.
... for the appellant
Mr. K.K. Maiti, Adv.
Mr. Tapan Bhanja, Adv.
... for respondent, CGST authority.
The Court : We have heard Mr. Somak Basu, learned counsel appearing for the appellant/assessee and Mr. K.K. Maiti, learned standing counsel for the respondent/revenue.
The appeal is admitted on the following substantial questions of law:
"I. Whether the Learned Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (hereinafter referred to as Learned Tribunal/Kolkata) committed grave error in law in giving an uniform direction that "Revenue should reconcile the revenue realized contract wise with Service Tax Return" at the time of passing of the order of remand to the Adjudicating Authority to 2 reconsider the issues as referred at issue no(s). (1) to (4) in the Show Cause Notice ?
II. Whether the Learned Tribunal/Kolkata failed to appreciate that the said four issues as referred in the show cause Notice i.e., (i) Alleged Tax Liability on debit balance reflected in service tax liability ledger,
(ii) Alleged Tax liability on labour charges and erection charges, Iiii) Alleged Tax liability on mobilization advance and (iv) Alleged Tax liability on unbilled revenue are completely different in facts to each other ?
III. Whether in the facts and circumstances of the case, the learned Tribunal/Kolkata in a statutory appeal under Section 86(1) of the Finance Act, 1994 would have been passed an order of remand without recording any issue wise reasons, separately ? IV. Whether Learned Tribunal/Kolkata committed grave error in law in giving direction of "project wise reconciliation" in the case of unbilled revenue in passing of the order of remand instead of deciding the question of applicability of service tax on unbilled revenue ?"
The learned counsel for the appellant shall file requisite number of informal paper books prepared out of Court including therein all relevant papers and documents within ten weeks by serving copies thereof on the learned standing counsel for the respondent.
Settlement of index and all other formalities are dispensed with. Service of notice of appeal stands waived.
Let the appeal be listed after twelve weeks.3
The stay application stands closed.
(T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.) S.Pal/s.chandra