2022 (12) TMI 812

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....Shrivastava And Hon'ble Mr. Justice Vinod Kumar Bharwani For the Petitioner(s) : Mr. Ranjan Mehta Advocate with Mr. Kapil Kumar Kumawat Advocate, Mr. Vadik Sharma Advocate. For the Respondent(s) : Mr. Kinshuk Jain, Senior Standing Counsel with Mr. Saurabh Jain Advocate., Mr. Punit Singhvi Advocate with Mr. Ayush Singh Advocate. ORDER Heard. The challenge to the order of Adjudicating Autho....

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.... TRAN-1 application. Learned counsel for the petitioner would submit that though the claims made by the petitioner were substantial in nature, order passed by the Adjudicating Authority as also passed by the Appellate Authority have not considered those grounds and orders have been passed mechanically. Learned counsel appearing for the respondents would submit that the show cause notice was sent....

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....etitioner to the department. Further, we have gone through the memo of appeal filed by the petitioner against the order of adjudication and we find that substantial grounds have been raised. In our opinion, those grounds ought to be considered in its proper perspective. The Hon'ble Supreme Court in the case of Union of India & Another Versus Filco Trade Centre Pvt. Ltd. & Another (supra) has issu....