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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Genuineness of the transaction going by the pay load of the ...


Appellate authority's order on vehicle payload transaction lacks independent findings; case remanded for reconsideration of appellants' contentions.

December 30, 2022

Case Laws     GST     HC

Genuineness of the transaction going by the pay load of the vehicles, which was used for transporting the goods - It is found that the order passed by the appellate authority to be a non-speaking order in the sense that there is no independent finding rendered by the appellate authority qua the allegation against the appellants. Therefore, it is a fit case where the matter should be remanded back to the appellate authority to specifically consider the contentions, which was advanced by the appellants - HC

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