Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Release of seized goods with vehicle - The alleged loading of goods from different places renders even the e-way bill and the invoice suspect. The notice also refers to the fact that the business place of the supplier was found to be closed and there was no evidence of any trading activity that tallied with the local accounts. These and other circumstances enabled the Proper Officer to be prima facie satisfied that there was an intention to evade tax. - This is not a fit case where an interim order can be granted as sought for and, hence, the same is rejected - HC
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