Habeas corpus challenge to arrest safeguards remains maintainable, but substantial compliance with reasons-to-believe requirement defeats the petition...
HC allowed the writ petition challenging detention and confiscation of 4 MPD machines intended for stock transfer between BPCL locations. The court found no tax evasion, noting e-way bill was generated prior to detention order and goods were not for trade. Relying on precedent cases, the court quashed the detention orders dated 10.7.2023 and 29.1.2021, determining the seizure was technically improper under GST Act provisions and violated procedural guidelines.
HC allowed the writ petition challenging detention and confiscation of 4 MPD machines intended for stock transfer between BPCL locations. The court found no tax evasion, noting e-way bill was generated prior to detention order and goods were not for trade. Relying on precedent cases, the court quashed the detention orders dated 10.7.2023 and 29.1.2021, determining the seizure was technically improper under GST Act provisions and violated procedural guidelines.
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