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2022 (5) TMI 635 - BOMBAY HIGH COURTMaintainability of appeal - Time Limitation - admissibility of credit in the GST regime in respect of EC and EHEC - HELD THAT:- On the first date, the predecessor bench of this Court on 21.12.2022 asked the learned Counsel for the Respondents to take instruction whether impugned order passed by appellate authority can be set aside and remanded back for deciding the matter afresh. It would appear that the appellate authority has not considered the judgement of this Court in case of GODREJ & BOYCE MFG. CO. LTD. VERSUS UNION OF INDIA AND ORS. [2021 (11) TMI 157 - BOMBAY HIGH COURT] - The said judgment is relied by the Petitioner to contend that in similar circumstances, show cause notice issued seeking to recover transition of EC and SHEC in the Electronic Credit Ledger based on the Amendment Act, 2018 was set aside. The said aspect has not been dealt with by the appellate authority. Additional submissions also does not appear to have been considered. The contention of the Petitioner that the order could not travel beyond the show cause notice, also does not appear to have been considered by the appellate authority. The matter is remanded back to the appellate authority for deciding afresh - Petition allowed by way of remand.
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