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    <title>2023 (10) TMI 1092 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The court allowed the writ petition, set aside the order dated 30-12-2022, and remanded the case to the Assessing Officer. The court found the demand unsustainable due to the non-production of consignment notes alone. The petitioner was granted an opportunity to present the consignment notes. The Assessing Officer must issue a new order considering Entry No. 21 of the Exemption Notification for Transport Agencies involved in food grain transportation, ensuring compliance with legal provisions.</description>
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      <description>The court allowed the writ petition, set aside the order dated 30-12-2022, and remanded the case to the Assessing Officer. The court found the demand unsustainable due to the non-production of consignment notes alone. The petitioner was granted an opportunity to present the consignment notes. The Assessing Officer must issue a new order considering Entry No. 21 of the Exemption Notification for Transport Agencies involved in food grain transportation, ensuring compliance with legal provisions.</description>
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