M.S. Steel and Pipes Vs Assistant State Tax Officer
Date: August 12, 2020
Subject Matter
Detention of goods is not justified for mere non-mention of the tax amounts separately in the e-way bill
Summary
The power of detention under Section 129 is to be exercised only in cases where a transportation of goods is seen to be in contravention of the provisions of the Act and Rules and not simply because a document relevant for assessment does not contain…
The petitioner has approached this Court challenging Ext.P4 series of notices of detention, whereby a consignment of goods transported at the instance of the petitioner was detained by the respondent on the allegation that there was a discrepancy in the e-way bill that accompanied the transportation of the goods. On a perusal of Ext.P4 series of notice, I find that the reason for detention was tha…