2023 (1) TMI 333

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeal by the writ petitioners is directed against an order dated 18th November, 2022 in W.P.A. No.22731 of 2022 by which the learned Single Bench declined to grant any interim order till the disposal of the writ petition and directed affidavits to be filed. Aggrieved by the same, the appellants are before us by way of this appeal. 2. We have heard Mr. Ankit Kanodia, learned Advocate appearing for the appellants, Mr. Debasish Ghosh, learned Government Advocate appearing for the State and Mr. Rajeev Agarwal, learned Advocate appearing for the respondent no.4. 3. With the consent of the learned Advocates appearing on either side, the writ petition itself is taken up for disposal along with this appeal. 4. The order impugned in the writ peti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... breached such 10% statutory limit. It was further contended by the appellants that the 4th respondent did not prefer any appeal against the said order passed by the authority by approaching the appellate authority for advance ruling as provided under Section 100 of the Act. It was further contended that the 4th respondent did not place the correct facts before the authority about the quantum of credit availed on the basis of uploaded invoices, 10% limit to be computed thereupon and if the credit availed from the appellants' invoices breached the aforesaid limit for it to be adjudicated as "excess credit" by the authority. Therefore, it was contended that the facts placed before the authority were incomplete and insufficient. 6. The appell....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ideration by the authority were the invoices raised by the appellants. Therefore, the appellants should have been put on notice by the authority or in other words, the 4th respondent ought to have impleaded the appellants in the proceedings before the authority. 9. Thus, we are of the view that the appellants cannot be nonsuited by virtue of an order, which was passed by the authority without hearing them. Therefore, we are of the view that the appellants should not be left remediless. Though it is submitted by the learned Government Advocate appearing for the State that appeal has been provided to the appellate authority and if the appellants qualify the definition of an aggrieved person, they could very well approach the appellate author....