The Bombay High Court specifically referred to the decision of the Patna High Court in Nexus Motors Pvt. The Petitioners, aggrieved by the adjudication orders dated 25 July 2024, appealed to the appellate authority on 12 January 2024. To the same effect are the remaining three decisions of the Patna High Court and one decision of the Orissa High Court. Mr. Mishra was unable to say whether the revenue had challenged the above-referred decisions of the Patna High Court and Orissa High Court before the Hon’ble Supreme Court. 2 2024 (4) TMI 756 – Patna High Court3 2025 (1) TMI 979 – Patna High Court4 2024 (1) TMI 229 – Patna High Court5 2024 (2) TMI 186 – Orissa High Court