2021 (7) TMI 824 - DELHI HIGH COURT - GST

Head Note / Extract:
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.