2023 (6) TMI 1348

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....MUDDIN, J For the Appellant : Mr. Somnath Ganguli, Mr. Sukalpa Seal, Mr. Bhaskar Sengupta, Ms.Priyamvaqda Singh. For the CGST authority Mr. U. S. Bhattacharya And Mr. Tapan Bhanja For the UOI : Mr. K. P. Chatterjee. ORDER MD. NIZAMUDDIN, J Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 22nd March, 2023 passed by t....

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....o not find a single word in the aforesaid impugned order with regard to specific direction of the Hon'ble Division Bench of this Court dated 1st December, 2022 where the tribunal was specifically asked to take the aforesaid observation which was made by the Hon'ble Division Bench of this Court in paragraph 13 of the said order to consider the earlier period in question relating to which the depart....