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TMI Blog2024 (1) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... is suspended - whether supplier is non-existent and no enquiry was conducted at the end of the supplier - HELD THAT:- As the supplier of the goods is issued invoices to the appellant paying GST and market survey was not done in proper manner, in that circumstances the impugned order is not sustainable and is accordingly set aside. In that circumstances, the goods are not liable for confiscatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the supplier of the goods has been suspended in August, 2022 and a market survey was also conducted by the officials of the department without accompanying any representative of the appellant and found that the goods are heavily overvalued, therefore, it was proposed that goods are to be liable for confiscation. Accordingly, redemption fine and penalty were also proposed. As appellant has not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative of the appellant, therefore, it is not known how the market survey was done and for which type of goods, the market survey was conducted. In fact, readymade garments are of very huge verities and nowhere it is coming out that in the market survey which quality and how much quantity the market survey was conducted to arrive at the value determined. In that circumstances the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the supplier of goods is suspended, it does not found non-existent as there is no report filed by the revenue that the supplier of goods is non-existent. Further, no investigation was conducted at the end of the supplier and it is not coming out from the investigation, whether the supplier has paid GST on the subject goods. (b) Further, the market survey was done in the absence of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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