HC: Quashes order imposing tax penalty without dealing with main contention of Petitioner

Telangana HC set-aside non-speaking order by SGST officer and remands the matter back for fresh consideration; Observes Petitioner’s contention that tax liability has not even arisen as section 7 of IGST Act did not include any transaction where goods were sent for purpose of 'demonstration' on returnable basis; Notes that Respondent has without reason ignored the material contention; Therefore, directs Respondent to afford opportunity to Petitioner to raise its contention ...