9911796707
TMI Blog2025 (3) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... t - applicability of clarificatory circulars were issued on 01.08.2023 and 11.10.2024 - HELD THAT:- Apparently, from the impugned order, there is no consideration of the Circulars, as such, no useful purpose would be served in relegating the petitioner to the remedy of appeal. Thus, on the limited question of the circulars, which are binding on the department, not being taken into account, the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out of the same orders, as such are being decided by means of this common order. 2. Heard the counsel for the petitioner and Sri Dipak Seth with Sri A. K. Jain who appears for the respondents. 3. Both the petitions have been filed challenging the order dated 21.11.2024 passed by the respondent no.2 in case of both the petitioners whereby a demand has been confirmed under section 74 of the GST Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a statutory appeal is prescribed against the said order under section 107 of the GST Act and the petitioner should be relegated to pursue the remedy of appeal. He however, argues that it was the burden of the petitioner to have placed the circulars, proposed to be relied upon before the adjudicating authority, which burden has not been discharged by the petitioner. He argues that it is clearly wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose would be served in relegating the petitioner to the remedy of appeal. Thus, on the limited question of the circulars, which are binding on the department, not being taken into account, the order impugned dated 21.11.2024 is set aside. The matter is remanded to the authority concerned to pass a fresh order. 8. While doing so, the benefit of the Circular No.200/12/2023- GST dated 01.08.2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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