(Sanjiv Khanna and Bela M. Trivedi, JJ.)
Civil Appeal No. 7409 of 2012 With Civil Appeal No. 7425 of 2012, decided on March 10, 2022
Nahar Industrial Enterprises Ltd. ______________________ Appellant;
v.
Union of India and Another _______________________ Respondent(s).
Civil Appeal No. 7409 of 2012 and Civil Appeal No. 7425 of 2012
The Judgement of the court was delivered by
1. We have heard the learned counsel for the appellant(s) and the revenue and have perused the order passed by the adjudicating authority which specifically refers to the factual aspects of the present case including certain communications written by the appellant(s) assessees.
2. We may also record that we have not examined Section 140 and Section 142 of the Central Goods and Services Tax Act, 2017 and have not made comment whether or not the appellant(s) assessees would be entitled to benefit under the said Sections.
3. In the factual background of the present case, we do not think any question of law arises for consideration, and hence, the appeals are dismissed.
4. Pending application(s), if any, stand disposed of.
Civil Appeal No(s). 7409/2012
M/s. Nahar Industrial Enterprises Ltd ______________ Appellant
v.
Union of India & Anr _________________________ Respondent(s)
WITH
C.A. No. 7425/2012 (IV)
Date : 10-03-2022 This appeal was called on for hearing today.
(Before Sanjiv Khanna and Bela M. Trivedi, JJ.)
UPON hearing the counsel the Court made the following
ORDER
5. The appeals are dismissed in terms of the signed order.
6. Pending application(s), if any, stand disposed of.
———
