2024 (2) TMI 597

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....'BLE MR. JUSTICE RAVINDER DUDEJA Advocates who appeared in this case: For the Petitioner: Mr. Aseem Mehrotra, Advocate. For the Respondent: Mr. Farman Ali, SPC with Ms. Usha Jamwal and Mr. Krishan Kumar, Advocates. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns Order-in-Appeal dated 09.09.2021, whereby the appeal filed by the petitioner impugning the Order-in-Orig....

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....missions made by the petitioner. Said order in paragraph 5- Discussion and Findings, gives a brief narration of the fact, then notices the contention of the petitioner and, thereafter, extracts a Board Circular and then in the next paragraph numbered as 7 merely holds that in view of the above legal provisions, appellant has not fulfilled the eligibility conditions for taking input tax credit. ....