2026 (4) TMI 1731

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....irection under Article 226 of the Constitution of India ordering the deletion of liability retained in the appeal order dated 25.01.2023 (Ex.G) and directing to refund the amount paid for filing appeal. b) that this Hon'ble Court be pleased to issue a writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ or order or direction under Article 226 of the Constitution of India and to set aside appeal order for fresh decision after following principles of natural justice. c) that this Hon'ble Court be pleased to issue a writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate Writ or order or direction under Article 226 of the Constitution of India and set aside and quash....

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....er order 73 As per Appeal Relief Total taxes payable 9,30,110 6,53,341 2,76,769 Interest 3,76,695 2,64,603 1,12,092 Penalty 93,011 65,334 27,677 Total dues payable 13,99,816 9,83,278 4,16,538 PP in appeal   93, 011 Trhough DRC 03, Credit Ledger   NET payable 11,39,816 8,90,267   After modifying the order figures appellant gets the relief in tax, interest and penalty at Rs. 4,16,538/-. Now appellant has to pay Rs. 8,90,267/- after considering the Part Payment at Rs. 93,011/- as per provisions of law." 4. Learned Counsel for the Petitioner submitted that the Petitioner's grievance in respect of the aforesaid finding is twofold. Firstly, it....

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....by the Appellate Authority, as noted by us hereinabove, lack clarity and are vague. We find substance in the contentions as urged on behalf of the petitioner as to whether such findings could have at all been recorded, whereby, as rightly contended on behalf of the petitioner could at all within the scope of Section 140 of the MGST Act, which pertains to the availability of transitional credit. The Appellate Authority would be required to consider that the jurisdiction under Section 140 of the MGST Act, in relation to the transitional credit, is quite compartmentalized, and that there is no scope for any issues which fall within the realm of the jurisdiction of the authority under the MVAT Act which could be taken into consideration, accord....