2022 (10) TMI 462

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....AN 2 of 2022 MAT 856 of 2022 with IA No. CAN 1 of 2022 IA No. CAN 2 of 2022 - -<br>GST<br>The Hon'ble Justice T.S. Sivagnanam And The Hon'ble Justice Supratim Bhattacharya For the Appellants : Mr. A. Ray, ld. G.P. (State) Md. T. M. Siddiqui, ld. A.G.P. Mr. D. Ghosh Mr. S. Mukherjee Mr. N. Chatterjee For the Respondents : Mr. Vinay Shraff Writ petitioners Ms. Priya Sarah Paul Mr. Kaushal Agar....

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....on by holding that input tax credit will be denied only where the purchasers are proved to be collusive and in the nature of sham transaction. The respondents/writ petitioners also sought for quashing of the memos dated 28.08.2019 and 11.11.2019 though such larger relief were sought for before the learned writ court direction issued by the learned writ court, in our considered view, is a very inno....

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....alers' registration was cancelled with retrospective effect. Be that as it may, the larger relief sought for by the respondents/writ petitioners mainly writ of declaration has not been granted by the learned Single Judge. The respondents/writ petitioners are not on appeal as against the said finding. In such circumstances, we are of the view that the directions issued by the learned Single Judg....

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....petitioners to submit one more set of documents which they seek to rely upon to the concerned appellant authority within a period of two weeks from the date of receipt of the server copy of this order and on receipt of these documents, the concerned authority shall afford an opportunity of personal hearing to the authorized representative of the respondents/writ petitioners and peruse the document....