2026 (8) TMI 1372

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....tra Roy, Mr. Rantu Bose. For the State: Ms. Manasi Mukherjee Mr. Bijitesh Mukherjee. ORDER 1. Affidavit of service filed in Court today by the petitioner is taken on record. 2. The petitioners are engaged as traders of food products under the franchise of brand of "Monginis Snacks" now known "Mio Amore". Petitioner no. 1 is an unregistered partnership firm duly registered under the Cen....

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....Circular No. 183/15/2022-GST dated 27th December, 2022. Reliance is placed upon paragraph 4 of the said circular, "that before raising any demand on account of ITC mismatch, the proper officer is mandated to" which is reproduced below: "The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered pers....

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....able to file a reply. Consequently an ex-parte order of adjudication order dated 11.12.2023 was passed by the respondent no.4. 7. Aggrieved thereby the petitioners preferred a statutory appeal for Financial Year 2017-18 upon deposit of the requisite pre-deposit. However, the appellate authority vide order dated 1.3.2025 dismissed the appeal ex-parte without considering the grounds raised in the....

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....of the parties and upon perusal of the materials on record, this Court is of the view that the petitioner has been able to make out a prima facie case warranting interference at this stage. 12. This Court has taken judicial note of the screenshot of the show-cause notice at page 71 of the writ petition and also the consequential orders passed ex-parte by the respondent authorities. 13. It ap....