TMI Blog2023 (1) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which were subject matter of consideration by the authority were the invoices raised by the appellants. Therefore, the appellants should have been put on notice by the authority or in other words, the 4th respondent ought to have impleaded the appellants in the proceedings before the authority. The appellants cannot be nonsuited by virtue of an order, which was passed by the authority without hearing them. Therefore, we are of the view that the appellants should not be left remediless. Though it is submitted by the learned Government Advocate appearing for the State that appeal has been provided to the appellate authority and if the appellants qualify the definition of an aggrieved person, they could very well approach the appellate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate appearing for the appellants, Mr. Debasish Ghosh, learned Government Advocate appearing for the State and Mr. Rajeev Agarwal, learned Advocate appearing for the respondent no.4. 3. With the consent of the learned Advocates appearing on either side, the writ petition itself is taken up for disposal along with this appeal. 4. The order impugned in the writ petition was passed by the West Bengal Authority for Advance Ruling Goods and Services Tax, Kolkata dated 9th August, 2021. By the said order, the authority held that the applicant, namely, Eastern Coalfields Limited, the 4th respondent herein, is not entitled for input tax credit claimed by them on the invoices raised by the appellants pertaining to the period January, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authority about the quantum of credit availed on the basis of uploaded invoices, 10% limit to be computed thereupon and if the credit availed from the appellants invoices breached the aforesaid limit for it to be adjudicated as excess credit by the authority. Therefore, it was contended that the facts placed before the authority were incomplete and insufficient. 6. The appellants would further contend that they were unaware of the fact that the 4th respondent had approached the authority for an advance ruling and were informed by the 4th respondent only after the order was passed by the authority and even thereafter though the appellants had made a request to the 4 th respondent to prefer an appeal to the appellate authority, such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich was passed by the authority without hearing them. Therefore, we are of the view that the appellants should not be left remediless. Though it is submitted by the learned Government Advocate appearing for the State that appeal has been provided to the appellate authority and if the appellants qualify the definition of an aggrieved person, they could very well approach the appellate authority. In our view, since the appellants have contended that sufficient factual details were not placed before the authority, directing the appellants to prefer an appeal to the appellate authority may not be effective since the facts, which the appellants seek to bring on record were not part of the records before the original authority. 10. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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