2022 (9) TMI 1198

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....ice Tax Act (hereinafter to be referred to as 'the Act'). The statutory remedy of appeal under Section 107 of the Act was availed of and which stands declined vide order dated 29.06.2022 (Annexure P-7) passed by the Deputy Commissioner, State Tax (Appeal), Ferozepur and Faridkot Division at Bathinda. It is towards assailing the aforementioned two orders at Annexures P-5 and P-7 that the present writ petition has been filed. The writ petition had come up for preliminary hearing before this Court on 17.08.2022 and the following order was passed: "A bare perusal of the impugned order dated 29.06.2022 (Annexure P-7) passed by the Appellate Authority reveals that the same is completely bereft of any reasoning and is rather perfunctor....

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....missions had been raised. It would not be necessary for this Court to delineate the same in detail in the instant order. Suffice it to notice that apart from other grounds/submissions, following grounds as contained in para 38 was taken: "38. That the Impugned Notice records that there was a discrepancy being the Goods are wrongly classified as tax free animal feed supplement with HSN 2309 whereas the goods are actually residue/waste of distillery covered under HSN 2303 and taxable @ 5%. It is factually incorrect. The facts are that no discrepancy was noticed either even in the Physical Verification Report/PVR issued by ld. STO on 23.12.2020 or in the Detention Order issued by ld. ACMW on 28.01.2021. The Appellant reiterates that PV was i....

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....wing terms: "I have carefully perused the submissions of the appellant and the replies of the department there-of, and also have heard their oral submissions, and after due application of mind, have reached the conclusion that the submissions of the appellant have no merit, while the replies of the department are lawful, sound and correct. In view of the above, I do not find any merit in the appeal and dismiss the same. The penalty order dated 11.01.2021 of the State Tax Officer, Mobile Wing, Bathinda is upheld." The order passed by the Appellate Authority clearly is cryptic, non-speaking and rather perfunctory. The question as regards reasons to be assigned by the Appellate Authority came up for consideration before the Apex Court in C....