2025 (4) TMI 733

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.... Mr. Soumyajit Mishra. For the State: Md. T.M. Siddiqui, Mr. Tanoy Chakraborty, Mr. Saptak Sanyal. 1. This intra court appeal is directed against the order dated 8th January, 2024 in WPA 25121 of 2023. 2. The said writ petition was filed by the appellant challenging an order of adjudication dated 27th July, 2023. 3. The learned Single Bench dismissed the writ petition on the ground tha....

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....e matters listed in serial nos.6, 7, 8 and 9 of the tabulated statement alone are in dispute. So far as the 6 and 7 are concerned, according to the department, IGST was taken and utilized in GSTR-9 and the reason given by the appellant is that they have utilized this amount in the GSTR-9. Similar is the allegation in respect of serial no.7. According to the appellant/assessee, the same stands refl....

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....ting authority for a fresh decision in the matter only concerning the above four items as mentioned in the tabulated statement in page 9 of the adjudication order, namely, serial nos.6, 7, 8 and 9. 12. Accordingly, the appeal is partly allowed and the findings rendered in the adjudication order dated 27.7.2023 in so far as it relates to serial nos.6, 7, 8 and 9 are set aside and the matter is r....