2025 (7) TMI 784

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....pearance:- For the Appellants: Mr. Himangshu Kr. Ray Ms. Shiwani Shaw Mr. Sushant Bagaria Mr. Animitra Roy Mr. Anish Mondal Mr. Piyash Chowdhury.   For the CGST & CX Authority: Mr. Bhaskar Prasad Banerjee Mr. Tapan Bhanja.   For the Union of India: Ms. Indrani Chakraborty.   JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal filed by the writ petitioners i....

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....ssistant Commissioner, Central Goods and Service Tax and Central Excise, Dinajpur Division, Raiganj, Uttar Dinajpur dated 14th December, 2023. 4. Aggrieved by the same, the appellants/assessee preferred appeal before the Additional Commissioner of CGST & Central Excise (Appeal), Sillguri Appeal Commissionerate, which was dismissed. Since the tribunal has not been constituted, the appellants hav....

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....ere appears to be a factual dispute, which needs to be sorted out and that can be done if the assessee is given one more opportunity to reconcile the defect, which has been pointed out. 8. If the assessee have already reversed the ITC then the matter becomes revenue neutral and the question of making any pre-deposit would not arise. That apart, we note that the adjudicating authority did not le....