CESTAT Kolkata Directs Re-adjudication Over Denied Opportunity

Lexmark International (India) Pvt Ltd Vs Commissioner of CGST & CX (CESTAT Kolkata) In an appeal involving Lexmark International (India) Pvt Ltd and the Commissioner of Central Goods and Service Tax & Central Excise (CGST & CX), the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) of Kolkata ordered a re-adjudication. The reason for the decision was the appellant’s claim of not being given an opportunity to present their case and submit requisite documents before the adjudicating authority. Analysis: In this case, the appellant claimed that several of their refund...