9911796707
TMI Blog2024 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... ithin the definition of goods under Section 2(52) of the CGST Act. Conspicuous by its absence in the impugned order, is the recording of reasons as to why the contentions of the petitioner were rejected. Since the impugned order is unreasoned in this respect, such order is unsustainable. The impugned order is set aside only insofar as it relates to the imposition of GST on vouchers. As a consequence, this issue is remanded for re-consideration by the respondent. After providing a reasonable opportunity to the petitioner, including a personal hearing, the respondent is directed to issue a fresh speaking order after duly taking note of and dealing with each contention raised by the petitioner in this regard. Petition disposed off by way of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs from suppliers and thereafter sells such vouchers to its clients, he contended that the case of the petitioner is squarely covered by the judgment of Karnataka High Court in Premier Sales Promotion Pvt. Ltd. v. Union of India 2023(70) GSTL 345 (Kar) . He also referred to and relied upon the recent judgment of this Court in Kalyan Jewellers India Limited v. Union of India and others , order dated 27.11.2023 in W.P.No.5130 of 2023. 4. He thereafter referred to the impugned order at internal page 71 thereof and pointed out that the assessing officer captured the contentions of the petitioner in brief and, thereafter, recorded conclusions unsupported by reasons. 5. Mr.B.Ramanakumar, learned senior standing counsel, accepts notice on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner were rejected. Since the impugned order is unreasoned in this respect, such order is unsustainable. 8. For reasons set out above, the impugned order is set aside only insofar as it relates to the imposition of GST on vouchers. As a consequence, this issue is remanded for re-consideration by the respondent. After providing a reasonable opportunity to the petitioner, including a personal hearing, the respondent is directed to issue a fresh speaking order after duly taking note of and dealing with each contention raised by the petitioner in this regard. Such fresh order shall be issued within two months from the date of receipt of a copy of this order. 9. W.P.No.8845 of 2024 is disposed of on the above terms. No costs. Consequently, W.M.P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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