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TMI Blog2024 (10) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... der by furnishing a bank guarantee to the satisfaction of the learned Registrar General of this Court - HELD THAT:- The adjudicating authority, which is the first authority in the hierarchy of authorities, is bound to consider the reply and record reasons as to why the reply is not satisfactory. This is manifestly absent in the adjudication order dated April 29, 2024. This would be sufficient to s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Single Bench dated September 5, 2024 in W.P.A. 18230 of 2024 while granting an interim order and directing the appellants to secure the entire tax component as made under the adjudication order dated April 29, 2024 by furnishing a bank guarantee to the satisfaction of the learned Registrar General of this Court. 2. The appellants would contend that the chain of events will clearly show that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to set aside the order and remand the entire proceedings back to the adjudicating authority/assessing officer. 4. For the above reasons, this appeal is allowed. The interim order passed in the writ petition is set aside and the writ petition is allowed and the adjudication order dated April 29, 2024 passed under section 73 of the WBGST Act, 2017 is set aside and the matter is remanded to the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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