2024 (10) TMI 440

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....earance:- For the Appellants : Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the State : Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique Mr. Tanoy Chakraborty Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. The appellants/petitioners are aggrieved by the order passed by the learned Single Bench dated September 5, 2024 in W.P.A. 18230 of 2024 while granting an interim order and dire....

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....on. 3. In our view, the adjudicating authority, which is the first authority in the hierarchy of authorities, is bound to consider the reply and record reasons as to why the reply is not satisfactory. This is manifestly absent in the adjudication order dated April 29, 2024. This would be sufficient to set aside the order and remand the entire proceedings back to the adjudicating authority/assessi....