2025 (6) TMI 1344

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....Mr. Tapan Bhanja ...For the CGST Mr. Debasish Chowdhury Mr. Prithu Dudharia ...For the Union of India ORDER 1. Challenging the order passed under Section 107 of the WBGST /CGST Act, 2017 (hereinafter referred to as the "said Act") dated 11th November 2024 and the demand raised by the respondents in From GST APL - 04 dated 12th November 2024 in respect of the tax period 2017-18 to 2018-19,....

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....determine the credit available to the tax payer, the adjudicating authority is required to consider amongst others the utilization of ITC and the effective taxable supplies having regard to the provisions contained in Rules 42 and 43 of the said Rules, however, in the instant case, the adjudicating authority had directly jumped to ascertain the credit available to the petitioner without actually f....

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....ation had been made by ignoring the procedure for determination of ITC in respect of inputs or inputs services and the reversal thereof as provided in Rule 42 and on the capital goods and reversal thereof as provided in Rule 43 of the said Rules and having regard thereto, in ordinary course, appropriate determination ought to have been made by the appellate authority, by calling for documents from....