2025 (7) TMI 2057

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....HON'BLE MS. JUSTICE SHAIL JAIN For the Petitioner Through: Mr. Rupesh Sharma, Sr. Adv. with Mr. Kartik Jindal, Mr. Alekshendra Sharma, Ms. Palak Gupta, Mr. Mukul Tyagi, Advs. For the Respondents Through: Mr. Siddhartha Shankar Ray, CGSC with Ms. Sonali Modi, Mr. Mukul Dev, Advs. for R-1. Ms.Anushree Narain, SSC with Mr. Naman Choula, Mr. Apurv Yadav, Advs. for R-2. ORDER (ORAL) ANI....

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....in view of Section 107(11) of the CGST Act, the Appellate Authority has no power to remit the matter to the Adjudicating Authority. It is submitted that since no opportunity to cross-examine the witnesses was afforded to the Petitioner during the adjudication proceedings, the present Writ Petition deserves to be entertained. 4. Learned senior counsel further submits that the Petitioner has alre....

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....red to undertake such further inquiry as may be necessary before deciding the appeal. Such power is sufficiently wide to enable the Appellate Authority, in an appropriate case, to permit cross-examination of witnesses wherever it considers the same necessary for a just adjudication. 7. Additionally, the Appellate Authority exercises the jurisdiction of the first appellate forum and possesses am....