9911796707
TMI Blog2022 (12) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... oner cannot be accepted and the trade practice of purchase and sale of battery is according to weight and not per piece. Similarly, the First Appellate Authority has failed to record any finding as to how it has arrived to the conclusion that the trade practice required the battery to be sold is according to the weight and not per piece, when the specific case of the petitioner was that he was purchasing and selling the battery on the basis of per piece and was maintaining the Books of Account, which has not been denied by the Taxing Authority. The Assistant Commissioner had wrongly detained the truck along with the goods of the petitioner and imposed a penalty - Amount deposited is to be refunded - Decided in favor of assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted for deposit of the amount in terms of Section 129(1)(a) or 129(1)(b) of GST Act, 2017. The petitioner deposited the entire amount of penalty, and the truck along with goods were released on 1.3.2022. Against the order of the Assistant Commissioner, an appeal was preferred by the petitioner before the Additional Commissioner, Grade-2 (Appeal) Second, Commercial Tax Department, Kanpur. The said appeal was rejected vide order dated 30.4.2022, served on 6.6.2022. Sri Mathur, learned counsel for the petitioner submitted that the Appellate Authority was not correct to uphold the detention order and the order of penalty passed by the Assistant Commissioner on the ground that the goods sold were on the basis of number of pieces and not acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold on the basis of per piece and not on the basis of weight. The Adjudicating Authority while passing the order dated 1.3.2022 has not recorded any finding as to how the explanation accorded by the petitioner cannot be accepted and the trade practice of purchase and sale of battery is according to weight and not per piece. Similarly, the First Appellate Authority has failed to record any finding as to how it has arrived to the conclusion that the trade practice required the battery to be sold is according to the weight and not per piece, when the specific case of the petitioner was that he was purchasing and selling the battery on the basis of per piece and was maintaining the Books of Account, which has not been denied by the Taxing A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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