W.P.No.8546 of 2025 ORDER (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri Shaik Jeelani Basha, learned counsel for the petitioner; Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 to 3 and 5 and Sri B. Mukherjee, learned counsel representing Sri Gadi Praveen Kumar, learned Deputy Solicitor General of India, for respondent No.4.

2. With the consent, finally heard.

3. During the course of hearing, learned counsel for the parties agreed that against the impugned Order-in-Original dated 31.07.2023, which was decided in favour of the assessee, the Department preferred an appeal which came to be decided by the impugned Order-in-Appeal dated 17.01.2025. It is agreed that the assessee, upon receiving the notice in appeal, also preferred a cross-objection on 07.06.2024 before the appellate authority which has not been considered and decided. Thus, it is agreed that the appellate order dated 17.01.2025 may be set aside and the appeal may be restored to its original number with a direction to the appellate authority to decide the appeal afresh by taking into account the cross objection filed by the present petitioner.

4. In view of consensus arrived