2024 (6) TMI 833

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....Kumarsr. SC For Centrl Govt ORDER: PER HON'BLE SRI JUSTICE SUJOY PAUL Sri M.Umashankar, learned counsel, appears for the petitioner and Ms.B.Sapna Reddy, learned Senior Standing Counsel for CBIC. 2. With the consent, finally heard. 3. The singular point involved in this case is whether respondent No.3 was justified in passing the impugned order dated 28.03.2024 whereby appeal of pet....

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....24(5) TMI 917 - Allahabad High Court], Visible Alpha Solutions India Private Limited Versus Commissioner, CGST Appeals, Noida and another [2024 (2) TMI - Allahabad High Court] and M/s. Jai Prakash Shiv Charan Bidi through its Proprietor Shri Jai Prakash Sahu Versus Commissioner, Commercial Taxex and another [2024 (4) TMI 418 - Allahabad High Court], Rajasthan High Court in Prakash Purohit S/o. Shi....

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....s already uploaded on 22.07.2021 and therefore, respondent No.3 had the order before him. The petitioner's appeal is dismissed on a hyper technical reason which cannot sustain judicial scrutiny. 6. Ms.B.Sapna Reddy, Ms.B.Sapna Reddy, learned Senior Standing Counsel for CBIC, opposed the prayer and supported the impugned order. 7. A perusal of the documents filed by the petitioner shows that ....