Home Case Index All Cases GST GST + HC GST - 2020 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (6) TMI 160 - HC - GSTImposition of GST and penalty - transfer of goods - transfer of consignment only for “demo approval” - section 7 of IGST Act - Non-speaking order - HELD THAT:- Since there was no taxable event, which had occurred, the question of having to pay the tax would not arise. Despite the fact that the said contention was raised by the petitioner, the respondent No.1 has failed to deal with the said contention. Moreover, the respondent No.1 has not even assigned any reason for ignoring the said contention. Therefore, the impugned order is clearly a non-speaking order, as the material contention has been totally ignored by the respondent No.1. Since the impugned order is a non-speaking one, this Court has no other option, except to set aside the said impugned order, and to remand the case back to the respondent No.1 with a direction to decide the issue - petition allowed by way of remand.
|