Gokul P.G Vs State of Kerala
Date: November 6, 2020
Subject Matter
Section 130 can be invoked independent of Section 129 with the precondition that there has to be an intention to evade payment of tax.
Summary
Sections 129 and 130 are independent provisions, and that, while a detention of goods and vehicle under Section 129 could entail proceedings under Section 130, in situations where the detained goods/vehicle are not cleared by the owners thereof withi…
As both these writ petitions involve a common issue and pertain to the same transaction, they are taken up for consideration together and disposed by this common judgment. 2. The petitioners are the owner of the goods consigned from Kanyakumari in Tamil Nadu to Kalyan in Maharashtra, as well as the owner of the vehicle in which the said goods were being transported. The goods and the vehicle, duri…