2025 (6) TMI 1952

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....Ashish Dholakia, Sr. Adv. with Ms. Ranjana Roy Gauri, Ms. Vasudha Sen, Mr. Vasoodev Sharma, Mr. P.S. Jassak & Mr. Subhoday Baneerjee, Advs. For the Respondent : Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Subham Kumar, Mr. Vipul Kumar, Ms. Garima Kumar & Mr. Kapil Dev, Advs. ORDER This hearing has been done through hybrid mode. CM APPL. 16856/2025 (for exemption) 2. Allowed, subjec....

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....hich it had contended that it does not have any tax liability in terms of Rule 28 Second Proviso of CGST Rules read with CBIC Circular No. 199/11/2023-GST dated 17th July, 2023. However, it is the Petitioner's contention that, though the Order-in-Original mentions it, the same has not been dealt with in an appropriate manner. 5. The Court has considered the matter. It is relevant to note that t....

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....-in-Original. 7. Further, the Adjudicating Authorities under GST, while passing the Order-in-Original, ought to take special note of the responses filed by the parties concerned and deal with the same appropriately and not simply reproduce the contentions in SCNs in their orders. 8. Let the present order be communicated to all the Commissionerates of GST for necessary information and complia....