D.N.PATEL,J. - (1.) This writ petition has been preferred challenging the order passed by CESTAT, Kolkata dated 27th November, 2015 (which was received on 8th December, 2015) in Appeal No. ST/75252/15 (Annexure 14) and also for declaration that the entire proceedings right from show-cause notice is void ab-initio as per Section 73(1) of the Finance Act.
(2.) Having heard counsels for both sides and looking to the facts and circumstances of the case, it appears that this petitioner is a franchise of M/s. Aakash Institute, as per Annexure 1 page no. 26 of this petition. This petitioner is running a coaching class. The Input Tax Service Provider is Aakash Institute and the Franchise Centre of this petitioner is at 3rd Floor, Arya Business Centre, 1Club Road, Ranchi. The name of this petitioner was not reflected in the invoice as per page no. 34part of Annexure 2. This mistake has been rectified and now the name of this petitioner has been introduced in the invoices as per page no.68 part of Annexure 5.
(3.) Thus, it appears that the aforesaid aspect of the matter has neither been properly appreciated by A.O. nor by Appellate Authority nor by the Tribunal. The notices issued by the respondents have been received either on the same day of hearing or later on.;