2025 (8) TMI 242

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.... Agarwal. For the Respondent Nos. 2, 3, 5, 6 & 7: Mr. Ratan Banik Mr. Biswa Raj Agarwal. JUDGMENT SAUGATA BHATTACHARYYA, J.: 1. Matter is heard at length in presence of the learned advocates representing the parties. 2. Learned advocate representing CGST authority has filed an affidavit-in-opposition and an affidavit-in-reply has also been filed on behalf of the petitioners today and same are....

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....ty while passing said impugned order were not supplied to the petitioners which prevented the petitioners from making meaningful deliberation before the adjudicating authority. Such departure made by the adjudicating authority while considering the issue prejudiced the petitioners resulting in issuance of the order dated 24th December, 2024. Prayer is made for cancellation of the order of the adju....

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....e contention raised on behalf of the petitioners that relevant documents were not supplied by the CGST authority to the petitioners before passing order dated 24th December, 2024. It is submitted that the contention raised regarding failure of the concerned CGST authority in supplying the relevant documents is baseless. 7. What is important in deciding the lis is presence of appeal provision unde....

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....s before passing order on 24th December, 2024 as alleged. Considering such point raised on behalf of the petitioners this Court finds it apposite to keep this issue alive and grant the petitioners leave to prefer appeal under Section 107 of the said Act of 2017. 9. Leave is granted to the petitioners to prefer appeal under Section 107 of the said Act of 2017 questioning the order of the adjudicat....