https://www.taxtmi.com/caselaws?id=123155 Check-post detention power under Section 51 of the Punjab Value Added Tax Act, 2005 applies only where there is a reasonable nexus with a patent attempt to evade tax; it cannot be used as a substitute for assessment or penalty proceedings. Where goods are supported by documents and the dispute concerns a bona fide, arguable question of taxability without misdeclaration or concealment, the summary detention power is not justified. The court also held that the availability of an alternative remedy does not bar writ interference where the authority has assumed jurisdiction it did not possess. The detention notices were quashed. en-us Wed, 29 Nov 2006 00:00:00 +0530 Sat, 08 Sep 2012 10:18:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123155 Check-post detention power under Section 51 of the Punjab Value Added Tax Act, 2005 applies only where there is a reasonable nexus with a patent attempt to evade tax; it cannot be used as a substitute for assessment or penalty proceedings. Where goods are supported by documents and the dispute concerns a bona fide, arguable question of taxability without misdeclaration or concealment, the summary detention power is not justified. The court also held that the availability of an alternative remedy does not bar writ interference where the authority has assumed jurisdiction it did not possess. The detention notices were quashed. Case-Laws Indian Laws Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123155