2021 (7) TMI 824 - HC - GST

Provisional release of goods - petitioner states that after the last date of hearing he has been supplied the Test Report - HELD THAT - The present writ petition is disposed of as infructuous. However the Commissioner (Appeals) is directed to decide the petitioner s appeal dated 01st July 2021 by way of a reasoned order preferably within four weeks. It is clarified that this Court has not dealt with the merit of the controversy. All the rights and contentions of the parties are left open.

Summary

The Delhi High Court disposed of the writ petition as infructuous as the petitioner filed an appeal before the Commissioner (Appeals). The Commissioner (Appeals) is directed to decide the appeal by way of a reasoned order within four weeks. The Court did not deal with the merits of the controversy, leaving all rights and contentions open.