Salim Mohammad Vs Assistant Commissioner of Revenue
Date: July 30, 2023
Subject Matter
Appellate authority is directed to determine whether the vehicle was in motion at the time of interception
Summary
The case involves a situation where a vehicle carrying a consignment of old MS iron scrap was intercepted by the authorities. The petitioner claims that the vehicle was parked in a parking lot and had not commenced transportation, therefore arguing t…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT Heard learned counsels for the parties. At the outset, it is submitted on behalf of the Commissioner of Central Goods and Service Tax, Siliguri Commissionerate being the 4th respondent herein that since the vehicle was allegedly intercepted by the State Tax Officer of the Revenue and Investigation (North Bengal) Headquarters, the 4th responden…