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RADIANT ENTERPRISES PRIVATE LIMITED & OTHER vs. JOINT COMMISSIONER & OTHERS
(Calcutta High Court)

Hon'ble Judges:

T. S. SIVAGNANAM
HIRANMAY BHATTACHARYYA
Pet. Counsel
Vinay
Priya Sarah Paul
Res. Counsel
K. K. Maity
Ekta Sinha

Petitioner / Applicant

RADIANT ENTERPRISES PRIVATE LIMITED & OTHER
Respondent JOINT COMMISSIONER & OTHERS
Court Calcutta High Court
State

West Bengal

Date Jan 20, 2023
Order No.

M.A.T. No.9 of 2023 with I.A. No.CAN 1 of 2023

Citation

2023(1) TAXREPLY 6927
Original Order
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ORDER

JUDGMENT (Judgment of the Court was delivered by T.S. SIVAGNANAM, J.) 1. This intra-Court appeal filed by the writ petitioners is directed against the order dated 20th December, 2022 passed by the learned Single Bench in W.P.A. No.1366 of 2022 by which the writ petition filed challenging an order passed by the appellate authority under the provisions of the CGST Act, dated 31st March, 2021 was dismissed. 2. On perusal of the order passed by the learned Single Bench, we find that the learned Single Bench has quoted paragraph 7 of the order passed by the appellate authority and has held that it is not inclined to interfere with the order considering the reasons recorded. We find that there is no independent finding recorded by the learned writ Court as to how the Hon’ble Court was convinced that the reasons recorded by the appellate authority was just and proper. This issue is very crucial in the instant case since the appellants had filed the writ petition challengi....

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