https://www.taxtmi.com/caselaws?id=162875 A writ petition was maintainable despite an alternative statutory remedy where the impugned check-post action was challenged as without jurisdiction on undisputed facts. Check-post powers are confined to preventing tax evasion and cannot be used as a substitute for ordinary assessment or penalty proceedings. Where the dispute concerns bona fide classification or taxability, relevant documents are produced, and there is no concealment or clear attempt to evade tax, detention of goods and proposed penalty are not sustainable. The notices were therefore liable to be quashed. en-us Wed, 29 Nov 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162875 A writ petition was maintainable despite an alternative statutory remedy where the impugned check-post action was challenged as without jurisdiction on undisputed facts. Check-post powers are confined to preventing tax evasion and cannot be used as a substitute for ordinary assessment or penalty proceedings. Where the dispute concerns bona fide classification or taxability, relevant documents are produced, and there is no concealment or clear attempt to evade tax, detention of goods and proposed penalty are not sustainable. The notices were therefore liable to be quashed. Case-Laws VAT and Sales Tax Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162875