2025 (4) TMI 1229

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....25 - -<br>GST<br>( T. S. SIVAGNANAM ) CHIEF JUSTICE And ( CHAITALI CHATTERJEE ( DAS ), J. ) Mr. Debasish Ghosh. Mr. Lalit Baid, Ms. Sudeshna Ghosh, Ms. Sanjana Shaw, Mr. Raunak Seal, Ms. Shreya Saha ..for the Appellant in MAT 337 of 2025 and for the Respondent No.1 In MAT 384 of 2025. Mr. Uday Shankar Bhattacharya, Mr. Tapan Bhanja ..for the Respondents in MAT 337 of 2025. and for the Appellan....

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....d was ineligible and based upon fake documents, If such is the position, the department can very well proceed with the matter de hors the statement of Niraj Kumar Nathani. 5. We find from the memorandum of appeal filed by the Joint Commissioner of Central Tax, Howrah CGST & CX Commissionerate that the stand taken by the department is that the learned writ court ought to have held that the stateme....

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.... assessee has to be relegated to file an appeal before the appellate authority, namely, the Commissioner (Appeal) CGST & Central Excise Appeal-II Commissionerate, Kolkata. 9. In the light of the above, the order impugned is set aside and the direction to the assessee to prefer an appeal before the appellate authority in terms of Section 107(1) of the CGST Act, 2017 and the appellate authority sha....