Om Sons Marketing PVT. LTD. vs. State Of Punjab And Others
Held
The High Court held that the appellate authority's order was non-speaking and perfunctory, failing to address the grounds raised by the petitioner. Consequently, the appellate order was set aside.
Facts
The petitioner challenged orders demanding tax and penalty, and a subsequent appellate order that dismissed their appeal. The appellate order was found to be cryptic and lacked reasoning.
Key Issues
The primary issue was whether the appellate authority's order provided adequate reasoning for dismissing the appeal. The court also considered the requirement for speaking orders by appellate authorities.
Sections Cited
Section 107, Section 129
AI-generated summary — verify with the full judgment below
CWP-17957-2022 (O&M) -1- IN THE HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH CWP-17957-2022 (O&M) Date of decision:15.09.2022 Om Sons Marketing Pvt. Ltd.
... Petitioner Vs. State of Punjab & others ... Respondents CORAM: HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA. HON'BLE MR. JUSTICE DEEPAK MANCHANDA. Present:- Mr. Chetan Jain, Advocate for the petitioner. Mr. Gurpreet Singh, Additional Advocate General, Punjab. ... TEJINDER SINGH DHINDSA, J. An order of demand of tax and penalty dated 11.01.2021 (Annexure P-5) was passed by the Assistant Commissioner, State Tax, Bathinda demanding Rs.81,460/- i.e. Rs.40,730/- as Integrated Goods and Service Tax (IGST) and Rs.40,730/- as penalty under Section 129 (1)(a) of the Punjab Goods and Service Tax Act (hereinafter to be referred to as 'the Act'). The statutory remedy of appeal under Section 107 of the Act was availed of and which stands declined vide order dated 29.06.2022 (Annexure P-7) passed by the Deputy Commissioner, State Tax (Appeal), Ferozepur and Faridkot Division at Bathinda. It is towards assailing the aforementioned two orders at Annexures P-5 and P-7 that the present writ petition has been filed. The writ petitio
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