Full Judgment Text
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.8288 OF 2009
(Arising out of S.L.P. (C) No.16266 of 2009)
Assistant Commercial Taxes Officer ...Appellant(s)
Versus
M/s. Economic Transport Organization ...Respondent(s)
O R D E R
Heard learned counsel on both sides.
Delay condoned.
Leave granted.
In the present case, it has been argued on behalf
of the respondent that the judgement of this Court in the
case of Guljag Industries vs. Commercial Taxes Officer,
reported in (2007) 293 I.T.R. 584, has no application. We
regret to say that the impugned order is a stereotyped
order. It does not give any reasons. In the present
case, the Department has alleged that the goods have been
brought into Jaipur on the basis of false and forged
documents and there is no finding given by the High Court
in this regard. In the circumstances, the impugned order
is set aside and the matter is remitted to the High Court
for de novo consideration in accordance with law.
The civil appeal is, accordingly, disposed of.
......................J.
[S.H. KAPADIA]
......................J.
[AFTAB ALAM]
New Delhi,
December 14, 2009.