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HC set aside order and remanded matter as appellate authority failed to consider assessee’s contention

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF DAYCO POWER TRANSMISSION PVT. LTD. V/s UNION OF INDIA, decided on 19-4-2024 

👉 Issue:-

✔️ Can Competent Authority would detained goods of assessee and imposed a demand of applicable tax and penalty 100 per cent of tax payable if goods were being transported as part of a stock transfer and were not liable to tax?

👉 The Hon’ble High Court Judgement:-

✔️ Where Competent Authority had detained goods of assessee and imposed a demand of applicable tax and penalty 100 per cent of tax payable on seized goods and appeal of assessee objecting that detained goods were being transported as part of a stock transfer and were not liable to tax was also dismissed vide impugned order, same was to be set aside and Appellate Authority was to be directed to consider assessee’s objection.

Section 129 of Central Goods and Services Tax Act, 2017