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FORGING INDIA IRON AND OTHER vs. UNION OF INDIA AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
CHAITALI CHATTERJEE ( DAS )
Pet. Counsel
Debasish Ghosh
Lalit Baid
Sudeshna Ghosh
Res. Counsel
Koushik Dey
Sujit Mitra
Abhradip Maity

Petitioner / Applicant

FORGING INDIA IRON AND OTHER
Respondent UNION OF INDIA AND OTHERS
Court Calcutta High Court
State

West Bengal

Date Mar 25, 2025
Order No.

MAT/337/2025 IA NO: CAN/1/2025 with MAT/384/2025 IA NO: CAN/1/2025

Citation

2025(3) TAXREPLY 12996
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ORDER

ORDER 1. These two appeals, one by the writ petitioner and other by the department. 2. The petitioner is aggrieved by certain portions of the order and the department is aggrieved by the entire order by which the learned writ court has permitted cross-examination of one Niraj Kumar Nathani. 3. Elaborate submissions were made by the learned advocates appearing for the appellants in both the appeals. 4. The stand taken by the department is that the statement of Niraj Kumar Nathani is only a corroborative statement but there are other abandoned material including the statement of the directors of the appellant/company which clearly shows that the ITC availed was ineligible and based upon fake documents, If such is the position, the department can very well proceed with the matter de hors the statement of Niraj Kumar Nathani. 5. We find from the memorandum of appeal filed by the Joint Commissioner of Central Tax, Howrah CGST & CX Commissionerate that the stand ta....

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