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TMI Blog2024 (6) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... ELD THAT:- The adjudicating authority has not caused any verification of the genuineness at the supplier s end. According to the appellant, who is the purchaser, he has the valid tax invoice and taxes have been paid and if the registration of the supplier had been cancelled retrospectively, they should not be penalised and their input tax credit cannot be denied. The appellant has to first prove t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and submit his reply to the same enclosing documents to prove movement of goods. Appeal disposed off. - HON BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE MR. JUSTICE HIRANMAY BHATTACHARYYA Appearance:- For the Appellant : Mr. Debasish Ghosh Mr. T.A. Khan Mr. B. Sengupta. For the Union of India : Mr. Prabir Kr. Bhowmik Mr. Soumen Bhattacharjee. For the respondent CGST CX Authority : Mr. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 19th March, 2024 in W.P.A. 4820 of 2024 by which the challenge to the adjudication order dated 16th October, 2023 was rejected directing the appellant to prefer an appeal against the adjudication order. 5. After elaborately hearing the learned advocates for the parties, we find that the adjudicating authority has not caused any verification of the genuineness at the supplier s end. Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t before the authority, we are inclined to grant one more opportunity to the appellant to go before the adjudicating authority to first prove the movement of goods pursuant to the tax invoice, which was issued to the appellant. 7. If the appellant is able to successfully prove the same, then and then only the adjudicating authority should investigate from the supplier s end. 8. For the above reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... city and veracity of the documents and invoices, which the appellant may produce in terms of the above liberty, shall be scrupulously verified by the adjudicating authority. 12. No costs. 13. Urgent photostat certified copy of this order, if applied for, be furnished to the parties expeditiously upon compliance of all legal formalities. (T.S. SIVAGNANAM) CHIEF JUSTICE I agree. (HIRANMAY BHATTACHAR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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