Passing of detention order without recording any findings is unsustainable in law

Rateria Laminators Pvt.Ltd. Vs Additional Commissioner Grade 2 And Another (Allahabad High Court) Allahabad High Court held that passing of detention order without recording any findings with regard to the submissions made by the assessee is unsustainable in the eye of law and liable to be quashed. Facts- The petitioner is a Company. The petitioner in its normal course of business made inward supply of B55HM0003NA G-LEX HDPE-2 HSN 3901.20.00 15 from GAIL, Auraiya U.P. The petitioner also made inward supply of similar item from GAIL Auraiya U.P. for which two invoices dated 6.3.2023 were prepar...