2023 (7) TMI 104

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....d The Hon'ble Justice Hiranmay Bhattacharyya For the Appellants : Mr. Vinay Shraff Ms. Priya Sarah Paul For the State : Mr. S. Mukherjee Mr. D. Ghosh ORDER T. S. Sivagnanam , J. 1. This intra-Court appeal filed by the writ petitioner is directed against the order dated 7th February, 2023 passed in WPA 2616 of 2023 by which the learned Single Bench declined to grant any interim order....

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....appellant having availed the input tax credit against the inward supply cannot be directed to reverse the input tax credit by way of an email communication without mentioning as to what was the basis of the cancellation of registration of the selling dealer. 5. Mr. Shraff, learned counsel for the appellant refers to various decisions of the Courts including the decision of the Hon'ble Supre....

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....n our view, the procedure adopted by the authority for directing reversal of the input tax credit and thereafter compelling the appellants to pay the amount is not sustainable in the eye of law but will be in violation of the principles of natural justice. Therefore, we are fully convinced that the manner in which the respondent authority directed the appellants to reverse the input tax credit by ....