Assessee cannot be asked to approach appellate authority if it was not made a party to original application

Gayatri Projects Limited & anr. Vs Assistant Commissioner of State Tax (Calcutta High Court) The Hon’ble Calcutta High Court in the matter of M/s. Gayatri Projects Limited & anr. v. The Assistant Commissioner of State Tax, Durgapur Charge & Ors. [M.A.T No.2027 of 2022 with I.A. No. CAN 1 of 2022 dated January 5, 2023] set aside the ruling passed by the AAR denying ITC to the buyer and remanded the matter back for fresh consideration. Held that, where sufficient factual details were not placed before the AAR, the assessee should not be left remediless, without hearing them. Furthe...