Sree Rama Steels Vs Deputy State Tax Officer
Date: November 6, 2020
Subject Matter
Goods cannot be detained on mere noticing that the conveyance is at Wrong Destination
Summary
In the Show cause notice dt.27.1.2020 issued to the petitioner, the only reason assigned by the 1st respondent was that ‘wrong destination is noticed’. In the statement allegedly recorded on 27.1.2020 at 7.50 am from the driver of the veh…
The petitioner herein is a proprietary concern which is a registered dealer under the Central Goods and Services Tax Act, 2017 (for short, ‘the Act’) on the rolls of the Assistant Commissioner (Sales Tax), Proddatur, Circle-I, Andhra Pradesh, and doing business of trading of Iron and Steel. 2. During the course of its business it placed an order on M/s. Jeevaka Industries Private Limit…