2025 (6) TMI 1501

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....r Mr. Bhaskar Prasad Banerjee, Mr. Abhradip Maity ....for the CGST & CX ORDER In re : WPA 495 of 2024 With CAN 1 of 2025 1. Although an order was passed on 13th June, 2025, however, this matter has come under the heading "To Be Mentioned" to seek clarification. Since then the respective parties are permitted to reargue the matter. 2. In view thereof, the unsigned order dated 13th June, 2025 s....

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....t the dropping of the proceeding initiated on the strength of the show-cause - cum - demand notice dated 12th October, 2022 against the petitioner, the instant writ petition has been filed. The petitioner would complain that the petitioner did not have adequate notice of the appeal to appear before the Appellate Authority and the appeal petition along with the grounds of appeal was also not served....

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....the matter pending. Though, the consequential direction of setting aside of the order passed by the adjudicating authority is not explicit from the order impugned, however, since the appellate authority in paragraphs 5.3 to 5.5 has been pleased to record that the adjudicating authority has failed to examine the legality of ITC availed by the respondent who is the petitioner herein, under the vario....