2021 (3) TMI 641

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....g brief of Sri Rahul Agarwal, learned counsel for the petitioner and learned Standing Counsel for the State-respondents. 2. The present petition has been filed by the petitioner against the order dated 6.1.2021 passed by the Additional Commissioner, Grade-2 (Appeal)-I, Commercial Tax, Kanpur. By that order, the first appeal authority has partly allowed the assessee's appeal and reduced the ....

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....The only reason offered and thus recorded in the impugned order is with respect to the alternative plea raised by the petitioner that it was the owner of the goods and therefore if at all, it was liable to penalty under Section 129(1)(b) of the Goods and Services Tax Act, 2017, as the owner. 5. It is most fundamental to the exercise of appellate jurisdiction that the appeal authority must consi....

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....ve or useful either for the purposes of adjudication made by it or for the purposes of testing the correctness of the adjudication made by such appeal authority, by the higher forum. 7. The grounds of appeal may be voluminous and the arguments elaborate. However, for the purposes of recording reasons, it is the exact nature of the objection or ground raised that must be recorded and noticed as ....

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....e reasons had been recorded in that manner, the appeal jurisdiction could be said to have been properly exercised. 9. In the present case, the course adopted by the appeal authority leaves a lot to be desired. The appeal authority appears to have only considered and offered reasons to accept the alternate plea made by the petitioner but it has not made any application of mind to the main plea t....