OD-9 & 10 IN THE HIGH COURT OF JUDICATURE AT CALCUTTA CIVIL APPELLATE JURISDICTION ORIGINAL SIDE THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM AND THE HON’BLE MR. JUSTICE HIRANMAY BHATTACHARYYA APO/114/2024 M/S. HARSH POLYFABRIC PRIVATE LIMITED VS UNION OF INDIA AND ORS.

APO/115/2024 M/S. HARSH POLYFABRIC PRIVATE LIMITED VS UNION OF INDIA AND ORS.

Appearance :

Mr. J. P. Khaitan, Sr Adv.

Mr. Rahul Tangri, Adv.

Mr. Vasudev A., Adv. . …for appellants.

Mr. Anirban Ray, Sr. Adv., Mr. T.M. Siddiqui, Sr. Adv., Mr. Tanoy Chakraborty, Adv.

Mr. Saptak Sanyal, Adv.

…for State.

Mr. B. P. Banerjee, Adv.

Mr. Tapan Bhanja, Adv. …for CGST authority.

Mr. Sujit Mitra, Adv. …for UoI.

BEFORE :

THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM -A N D-

HON'BLE JUSTICE HIRANMAY BHATTACHARYYA DATE : January 17, 2025.

HEARD ON : 17.01.2025 & 22.01.2025 DELIVERED ON : 22.01.2025 T.S. SIVAGNANAM, C.J. :

1. These two appeals are directed against a common judgment and order in WPO 588 of 2019 and WPO 235 of 2021. By the impugned order the learned Single Bench has substantially considered the factual matrix and recorded various findings which all enured in favour of the appellant /assessee.

2. The appellant is aggrieved on account o