Keysight Technologies India Private Limited Vs Assistant Commissioner
Date: September 12, 2023
Subject Matter
Adjudicating Authority, being subordinate to the Appellate Authority, is legally bound to comply with the higher authority’s orders
Summary
This is a judgment by the Hon'ble High Court of Calcutta regarding an adjudicating authority's failure to comply with the directions of a senior officer. The case revolves around an exporter who filed a claim for the refund of input tax credi…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 21st February, 2022, rejecting the claim of the petitioner for refund in question, passed on the order of remand passed by the Appellate Authority on 26 th March, 2021 with specific direction upon the Adjudicating Author…