2024 (2) TMI 935

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..... etitioner s application and pass a speaking order - remand order passed by the higher authority by clearly defying and in violation of the order of the higher Appellate Authority which was binding upon the Adjudicating Authority being a subordinate to the Appellate Authority. HELD THAT:- Learned Advocates appearing for the respondents are not in a position to defend such conduct of the respondents .....

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..... fund in question, passed on the order of remand passed by the Appellate Authority on 26th March, 2021 with specific direction upon the Adjudicating Authority to consider the petitioner s application and pass a speaking order. On perusal of the aforesaid impugned order dated 21st February, 2022, it appears that the Adjudicating Authority has passed the impugned order on remand by the higher authori .....

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..... hority was of the view that order of the Appellate Authority was not in accordance with law he could have gone to further appeal. The Commissioner of CGST shall take note of such conduct of the aforesaid Adjudicating Officer and issue proper instruction for avoidance of such conduct in future. 3. Learned Advocates appearing for the respondents are not in a position to defend such conduct of the re .....

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