2024 (4) TMI 950

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..... i ORDER 1. Heard Shri Shrey Ashat, learned counsel for the petitioner and Shri Ravi Shankar Pandey, learned Standing Counsel. 2. The petitioner is aggrieved by the order dated 22.02.2020 passed by the competent authority in purported exercise of powers under Section 129 (3) of the GST Act detaining the goods and the vehicle of the petitioner and imposing a demand of applicable tax and penalty e .....

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..... f the aforesaid objection from the impugned order passed by the appellate authority. 6. In this wake, I find that the ground raised by the petitioner merits consideration by the appellate authority in the first instance. Clearly, the appellate authority has failed to do so. Failure of the appellate authority to advert to the said objections of the petitioner, reflects non application of mind to g .....

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