2025 (4) TMI 733

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..... . Tanoy Chakraborty, Mr. Saptak Sanyal. 1. This intra court appeal is directed against the order dated 8th January, 2024 in WPA 25121 of 2023. 2. The said writ petition was filed by the appellant challenging an order of adjudication dated 27th July, 2023. 3. The learned Single Bench dismissed the writ petition on the ground that there are appellate remedy available and the writ petitioner has t .....

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..... e are in dispute. So far as the 6 and 7 are concerned, according to the department, IGST was taken and utilized in GSTR-9 and the reason given by the appellant is that they have utilized this amount in the GSTR-9. Similar is the allegation in respect of serial no.7. According to the appellant/assessee, the same stands reflected in the GSTR-9 and only the GSTR-3B it was not reflected. 8. In our vi .....

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..... ms as mentioned in the tabulated statement in page 9 of the adjudication order, namely, serial nos.6, 7, 8 and 9. 12. Accordingly, the appeal is partly allowed and the findings rendered in the adjudication order dated 27.7.2023 in so far as it relates to serial nos.6, 7, 8 and 9 are set aside and the matter is remanded back to the adjudicating authority for a fresh decision. The adjudicating auth .....

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