2026 (6) TMI 1212

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....spondent Nos. 1, 2 and 3: Ms Maya Majumdar, a/w Sangeeta Yadav, Umesh Gupta. ORDER PER ADVAIT M. SETHNA, J.):- 1. This is a Petition filed under Article 226 of the Constitution of India. The Petitioner has primarily assailed the order dated 8 April 2024 ("Impugned Order" for short) passed by Respondent No. 3 - Additional Commissioner of CGST and Central Excise, Navi Mumbai, confirming dem....

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....there are similar instances where the Respondent Authorities have taken a view which supports the case of the Petitioner. In this regard, he draws attention of the Court to the averments in paragraph 14 of the Affidavit-in-Rejoinder filed on 24 April 2026. His submission in this regard is that the very same issue relating to the methodology adopted by the Petitioner for distribution of Common Inpu....

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.... In the above backdrop, Mr. Sridharan would submit that this is a fit case to remand the proceedings to the same Respondent No. 3, i.e. the same authority, who passed the Impugned Order. 6. Ms. Majumdar would oppose this plea inter alia on the ground that these issues can be raised before the statutory Appellate Authority. 7. Having considered the above and noted rival submissions, we are pr....

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.... such stipulated period of two weeks (supra), then the Appellate Authority shall independently decide the Appeal of the Petitioner on merits and in accordance with law, without being influenced by the observations made by us in this order. The Appellate Authority shall take into consideration the submissions of the Petitioner to the effect that the Respondent Authorities, in similar fact situation....