State Of Punjab Vs Shiv Enterprises
Date: January 16, 2023
Subject Matter
Premature For High Court To Opine On Tax Evasion : HC Order Which Quashed Notice u/s 130 is set-aside.
Summary
It was premature for the High Court to opine anything on whether there was any evasion of the tax or not. The same was to be considered in an appropriate proceeding for which the notice under section 130 of the Act was issued. Therefore, we are of th…
Leave granted. 2. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 4-2-2022 passed by the High Court of Punjab and Haryana at Chandigarh in Writ Petition No. 18392 of 2021, by which the High Court has set aside the order of detention of the goods/vehicle dated 30-8-2021 issued by the Office of Assistant Commissioner State Tax, Mobile Wing, Chandigarh-2 and…