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2022 (9) TMI 1198 - HC - GSTDetention of goods alongwith the vehicle - goods are tax free animal feed supplement with HSN 2309 or not - residue/waste of distillery covered under HSN 2303 or not - HELD THAT:- The legality of the order dated 11.01.2021 (Annexure P-5) passed by the Assistant Commissioner, State Tax, Bathinda raising demand of tax/penalty need not be gone into at this stage. Such view is being taken for the reason that the facts of the case make out a case for remand to the Appellate Authority for reconsideration. Perusal of the impugned order dated 29.06.2022 at Annexure P-7 passed by the Appellate Authority would clearly show that the submissions/grounds raised by the petitioner in the statutory appeal have not even been adverted to, much less dealt with. The impugned order passed by the Appellate Authority, as such, cannot sustain. The present writ petition is partly allowed and the order dated 29.06.2022 at Annexure P-7 is set aside - The matter is 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 petitioner in the appeal at Annexure P-6.
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