Court quashes goods detention at check-post for unregistered dealer; detention notice annulled, security refunded. The High Court of Kerala quashed the detention of goods at a check-post, as the petitioner had purchased the goods from a Depot Range Officer and was ...
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Court quashes goods detention at check-post for unregistered dealer; detention notice annulled, security refunded.
The High Court of Kerala quashed the detention of goods at a check-post, as the petitioner had purchased the goods from a Depot Range Officer and was transporting them himself. The court held that the petitioner not being a registered dealer did not imply tax evasion. The detention notice was annulled, and any security collected from the petitioner was directed to be refunded. The petition was allowed.
The High Court of Kerala quashed the detention of goods at a check-post as the petitioner had purchased the goods from a Depot Range Officer and was transporting them himself. The court found that the petitioner not being a registered dealer was not sufficient to infer tax evasion. The detention notice was quashed, and any security collected from the petitioner was ordered to be refunded. The petition was allowed. [1994 (4) TMI 360 - KERALA HIGH COURT]
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