2024 (6) TMI 662

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....HON'BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellant : Mr. Debasish Ghosh Mr. T.A. Khan Mr. B. Sengupta. For the Union of India : Mr. Prabir Kr. Bhowmik Mr. Soumen Bhattacharjee.   For the respondent CGST & CX Authority : Mr. Bhaskar Prosad Banerjee Mr. Abhradip Maity. JUDGMENT (T.S. SIVAGNANAM, C.J.) In R....

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.... challenge to the adjudication order dated 16th October, 2023 was rejected directing the appellant to prefer an appeal against the adjudication order. 5. After elaborately hearing the learned advocates for the parties, we find that the adjudicating authority has not caused any verification of the genuineness at the supplier's end. According to the appellant, who is the purchaser, he has the val....

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....pportunity to the appellant to go before the adjudicating authority to first prove the movement of goods pursuant to the tax invoice, which was issued to the appellant. 7. If the appellant is able to successfully prove the same, then and then only the adjudicating authority should investigate from the supplier's end. 8. For the above reasons, the appeal and the connected application are disp....