2025 (1) TMI 1144

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....MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellant: .Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the State: Mr. A. Ray, Ld. G.P. Md. T. M. Siddique, Sr. Adv. Mr. N. Chatterjee Mr. T. Chakraborty Mr. S. Sanyal.   JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 ....

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....an intimation of tax ascertained as payable under Section 74 (5) dated 10th July, 2024 was issued to the appellants. In the said intimation, certain particulars were given and it was stated that the appellants have claimed input tax credit against the alleged inward supply of goods from non-existing entities, whose registrations have been cancelled. 5. The intimation has advised the appellants ....

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....n is not found to be satisfactory and hence, not acceptable. The remaining portion of the show-cause notice has been copied from the earlier intimation and the show-cause notice does not deal with any of the contentions, which were raised by the appellants in their reply to the intimation dated 18th July, 2024. 7. Therefore, we are of the view that the authority should consider the reply dated ....