The Tax Publishers 2022 TaxPub(GST) 1509 (P&H-HC) : (2023) 109 ITPJ (G) 0484

CENTRAL GOODS SERVICE TAX ACT,2017

Section 129

Where submissions/grounds raised by the assessee in the statutory appeal was not adverted to and order passed by appellate authority was cryptic and non-speaking, it was liable to set aside.

Detention of goods and vehicle - Revenue passed order without any reason - Validity -

Assessee challenged order passed by appellate authority in which on order of demand of tax and penalty passed by revenue was upheld. Assessee submitted that no discrepancy was noticed in physical verification report and order of detention of goods was issued after the goods already stood released. Held: The submissions/grounds raised by the assessee in the statutory appeal was not adverted to, much less dealt with. As the order passed by the appellate authroity was cryptic, non-speaking and rather perfunctory hence order passed by the Appellate Authority was set aside and the matter was remanded back for consideration afresh at the hands of the Appellate Authority and after taking into account all the submissions and contentions raised by the assessee in the appeal.

REFERRED : Chairman Disciplinary Authority Rani Lakshmi Bai Kshetriya Gramin Bank V. Jagdish Sharan Varshney & Ors. 2009 (5) SLR 512, SN. Mukherjee v. Union of India (1990) 4 SCC 594

FAVOUR : In favour of assessee.

A.Y. :



IN THE PUNJAB & HARYANA HIGH COURT

TEJINDER SINGH DHINDSA. & DEEPAK MANCHANDA.

Om Sons Marketing (P). Ltd. v. State of Punjab & Ors.

CWP-17957-2022 (O&M)

15 September, 2022

Petitioner by Chetan Jain, Advocate

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