2025 (7) TMI 1884

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.... Mr. Mohit Kumar Soni Advocate. For the Respondents : Mr. Kinshuk Jain Advocate with Mr. Jay Upadhyay Advocate. ORDER 1. Heard on applications (Nos. 1/2022 and 2/2022) for vacating stay order passed by this Court. 2. Learned counsel for the revenue would vehemently submit that the circular impugned was, in fact, issued by the Commissioner and not by the Central Board of Indirect Taxes and Cust....