Detention of goods and conveyance for indefinite period is not correct: HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 4 May, 2022
Latest from Taxmann
Case Details: Active Metals (P.) Ltd. v. State of Gujarat - [2022] 137 taxmann.com 387 (Gujarat)
Judiciary and Counsel Details
-
- J.B. Pardiwala and Ms. Nisha M. Thakore, JJ.
- Anand Nainawati for the Petitioner.
- Utkarsh Sharma, Ld. Asstt. Govt. Pleader for the Respondent.
Facts of the Case
The vehicle carrying goods of the petitioner was intercepted by department after which physical verification was ordered. As per physical verification report, description and quantity of goods in transit were in accordance with invoice, e-way bills and other allied documents. However, the vehicle along with goods were not released after physical verification. The petitioner filed writ petition against the same.
High Court Held
The Honorable High Court observed that after detention, no notice was issued for confiscation of conveyance and goods. The detention of conveyance and goods for an indefinite period of time was not going to serve any good purpose. The department should take final call whether any case of confiscation had been made out or not and court should not interfere in such matters. The petitioner was also directed to deposit amount of tax and penalty and department was directed to release conveyance and goods upon such deposit.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
