2025 (6) TMI 1952

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....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, subject to all just exceptions. Application is disp....

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.... 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 the impugned order dated 31st January, 2025 is appeala....