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2019 (11) TMI 470

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..... f the turnover pertained to goods that were meant for export that were not liable to tax under the GST Act, the said contention was not examined by the respondent while passing Ext.P9 order - HELD THAT:- From a perusal of Ext.P9 that the contention of the petitioner regarding export of goods was not considered by the respondent in Ext.P9, although the said contention was raised in Ext.P7 reply sub .....

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..... ing a demand of tax and penalty pursuant to a detention of a vehicle that was carrying goods belonging to the petitioner. In the writ petition, the challenge against Ext.P9 order is mainly on the contention that, while in response to the notice received by the petitioner, he had clearly indicated that a substantial part of the turnover pertained to goods that were meant for export that were not li .....

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..... respondent to pass fresh orders in lieu thereof, after hearing the petitioner and after specifically referring to the contentions in Ext.P7 reply submitted by the petitioner. To enable the respondent to do so, I direct the petitioner to appear before the respondent at his office at 11 A.M. on 15.11.2019. The respondent shall pass fresh orders, as directed, within a month thereafter. - .....

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