N.V.K. Mohammed Sulthan Rawther and Sons and Willson v. Union of India
Date: October 16, 2018
Subject Matter
Detention of goods is arbitrary if the dealer furnishes all particulars about his business, assesses the tax as he honestly believes to be correct
Summary
The petitioner, a manufacturer of 'Ground Betel Nuts (Arecanuts)' with the brand name 'Roja', had sent the said goods to its dealer. It had shown in the invoice the above goods with HSN Code 0802 and rate of tax 5 per cent.The Compete…
1. The first petitioner is a manufacturer of "Ground Betel Nuts (Arecanuts)" with the brand name "Roja". The second petitioner is a registered dealer of that product. The first petitioner is an assessee under the Goods and Services Tax Act ("GST Act"), in Tamil Nadu; so is the second petitioner on the roles of the third respondent. 2. The first petitioner consigned a…