TMI Blog2024 (3) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... terim order on the writ petition - HELD THAT:- When the order was tested before the Appellate Authority, namely, the Joint Commissioner (Appeals), CGST CX, Appeal-II Committee, Kolkata, it is found that the order only deals with the correctness of the rejection of the refund claim and there is no mention about anything with regard to the demand of tax to the tune of Rs.29,63,488/-. That apart, til ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er since as on date no demand notice has been issued on the appellant by the authority concerned. 2. The learned advocate appearing for the appellant would contend that that the Original Authority while issuing a show cause notice on an application for refund filed by the appellant had not mentioned anything about demand of tax but in the final order a demand of Rs.29,63,488/- was made in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on before the learned Single Bench as and when demand notice is issued by the respondent Department and if such an application is filed the learned Single Bench is requested to consider the same on merit. Time to file affidavit-in-opposition as granted by the learned Single Bench stands extended by a period of three weeks from date and reply, if any, shall be filed within a week thereafter. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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