2024 (7) TMI 747

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....- For the Appellants : Mr. Sandip Choraria Mr. Rishav Manna.   For the CGST Authority : Mr. K. K. Maiti Mr. Tapan Bhanja. JUDGMENT (T.S. SIVAGNANAM, C.J.) In Re: IA No. CAN 1 of 2024 1. We have heard Mr. Sandip Choraria, learned advocate for the appellants and Mr. K. K. Maiti, learned advocate for the respondent/CGST authority. 2. There is delay of 11 days in filing the appeal. We....

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....re being filed, for which direction has already been issued by the learned Single Bench. 6. Hence, no ground has been made out to interfere with the impugned order. 7. Accordingly, appeal and the connected application (CAN 2 of 2024) stand dismissed. 8. The respondent/department is directed to comply with the directions issued by the learned Single Bench for filing their affidavit in opposition....