HC : Directs Appellate authority to dispose the appeal against seizure order of excavator

Karnataka HC disposes writ directing Appellate Authority to dispose appeal against seizure of excavator in accordance with law after hearing the parties; Finds force in petitioner’s plea that goods have been detained by Revenue contrary to Circular instructions issued by CBIC dated September 14, 2018 and that appeal has been rightly been preferred by petitioner which is pending adjudication; Observes Petitioner’s plea that transaction is a service transaction not ame...