Home Case Index All Cases GST GST + HC GST - 2019 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 470 - HC - GSTDetention of goods alongwith vehicle - non-application of mind - challenge against Ext.P9 order is mainly on the contention that, while in response to the notice received by the petitioner, he had clearly indicated that a substantial part of the turnover pertained to goods that were meant for export that were not liable to tax under the GST Act, the said contention was not examined by the respondent while passing Ext.P9 order - HELD THAT:- From a perusal of Ext.P9 that the contention of the petitioner regarding export of goods was not considered by the respondent in Ext.P9, although the said contention was raised in Ext.P7 reply submitted by the petitioner - In my view, the said non-consideration vitiates Ext.P9 order. The Ext.P9 order is quashed and the respondent is directed to pass fresh orders in lieu thereof, after hearing the petitioner and after specifically referring to the contentions in Ext.P7 reply submitted by the petitioner - petition disposed off.
|