2025 (1) TMI 1144

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..... Appellant: .Mr. Ankit Kanodia Ms. Megha Agarwal Mr. Piyush Khaitan. For the State: Mr. A. Ray, Ld. G.P. Md. T. M. Siddique, Sr. Adv. Mr. N. Chatterjee Mr. T. Chakraborty Mr. S. Sanyal.   JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the petitioners is directed against an order dated 13th December, 2024 in W.P.A. No. 22106 of 2024. The petitioners had filed the writ pe .....

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..... 0th July, 2024 was issued to the appellants. In the said intimation, certain particulars were given and it was stated that the appellants have claimed input tax credit against the alleged inward supply of goods from non-existing entities, whose registrations have been cancelled. 5. The intimation has advised the appellants to pay the tax ascertained, failing which the appellants were informed tha .....

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..... ortion of the show-cause notice has been copied from the earlier intimation and the show-cause notice does not deal with any of the contentions, which were raised by the appellants in their reply to the intimation dated 18th July, 2024. 7. Therefore, we are of the view that the authority should consider the reply dated 18th July, 2024 to the intimation issued earlier, deal with those issues and t .....

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