Commercial Steel Company v. Assistant Commissioner of State Tax
Date: March 4, 2020
Subject Matter
Goods cannot be detained for the simple reason that the driver has taken a different route. Tax, penalty made to be paid to be refunded with interest.
Summary
According to petitioner, when the consignment was coming from Vidyanagar, Karnataka with all requisite documents , it was detained at Jeedimetla , and a notice under Section 129 (3) was issued alleging ‘ wrong destination ’ and directing payment of 9…
The petitioner herein is a proprietary concern engaged in the business of Iron and Steel and is a registered dealer on the rolls of the Hyderabad Rural STU-I, Centre Jurisdiction, Gajularamaram, Hyderabad (2nd respondent). 2. The petitioner was allotted GST 36AAMPA4421B2ZC. 3. The petitioner purchased goods from a dealer M/s. JSW Steel Limited, Vidyanagar, Karnataka vide Tax Invoice No. 19UJ290040…