2025 (2) TMI 1047

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....earance:- For the appellant: Mr. Vinay Kr. Shraff Mr. Dev Agarwal Ms. Priya Sarah Paul Mr. S. Poddar.   For the State: Mr. Anirban Ray, Ld. GP Mr. T.M. Siddique, Sr. Adv. Mr. Tanoy Chakraborty Mr. N. Chatterjee Mr. S. Sanyal. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. We have heard Mr. Vinay Kumar Shraff, learned advocate for the appellant and Mr. T.M. Siddique, learned senior advocat....

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....under section 107A of the GST Act. 3. Mr. Shraff, learned advocate appearing for the appellant would strenuously contend that the appellant had not filed a reply to the show-cause notice but sought for cross-examination of certain persons, whose statements were recorded and without affording the opportunity or without rejecting such a request by separate order, the adjudication has been complet....

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....appellant/assessee should be permitted to bypass the statutory appellate remedy. 6. One other issue, which was brought to our notice is that though the adjudication order was passed by the authority as early as on July 19, 2024, the writ petition was filed sometime in January 2025 that is well beyond the time prescribed for filing a statutory appeal. Despite this position, the learned Single Be....

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....aring to the authorised representative of the appellate/assessee. 10. It is made clear that the contentions, which have been raised by the appellant in this appeal as well as in the writ petition, are not being adjudicated and the appellant shall be entitled to canvass all points before the statutory appellate authority. 11. It is submitted by Mr. Shraff, learned advocate appearing for the a....