2025 (6) TMI 1501

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....s Chowdhury .... for the petitioner 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....

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....er, 2023 for the tax period 20th July, 2017 to March, 2018 against 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 app....

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....eal, I am of the view that no fruitful purpose would be served by keeping 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 I....

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....der passed by the adjudicating authority dated 30th October, 2023, let the matter stands remanded back before the adjudicating authority for a fresh decision on merits. 4. It is made clear that this Court has not entered into the merits of the case and it shall be opened to the parties to raise all points before the adjudicating authority. The adjudicating authority is directed to decide upon t....