2024 (10) TMI 445

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Sandip Choraria Mr. Sukalpa Seal Mr. Rishav Manna ... For the Appellant Mr. Tapan Bhanja ... For the respondent no 1 ORDER 1. There is a delay of 107 days in filing the instant appeal. Sufficient grounds have been shown and we are satisfied with the reasons given for not preferring the appeal within the period of limitation. Hence, the application being CAN 1 of 2024 is allowed and disposed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Credit taking TRAN-1 Credit of Rs. 99,19,582/-. There was also a direction to reverse the differential amount of Rs. 1,97,232/- at the earliest and submit documents. The assessee accepted the order dated 03.07.2018 and reversed the amount of Rs. 1,97,232/- and improved thereof and produced a copy of Form GST DRC 03 dated 27.06.2023. Subsequently, another Officer in the same rank viz. the Superinte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 17. The assessee further submitted that their reply dated 04.07.2023 dealing elaborately on the merits but raising a preliminary objection stating that already the very same issue was adjudicated and the authority, that too in the same rank, had passed an order on 03.07.2018 mentioning the eligible TRAN-1 Credit with a further direction to reverse the differential amount and the assessee having ac .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... it which can be availed by the appellant. 5. Thus, it requires to be seen as to whether the order is an outcome of non-application of mind and whether the order has not taken into consideration the documents which ought to have considered. These issues ought to have been decided in the writ petition, however, the writ petition has been dismissed solely on the ground of availability of alternate r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... weeks thereafter. The writ petition be listed before the learned Single Judge after eight weeks from date. 7. In the light of the above order, the respondent Department are directed not to initiate any coercive action against the appellant for recovery of the amount mentioned in the adjudication. 8. Consequently, connected application, if any, stands allowed.
Case laws, Decisions, Judgement .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X