https://www.taxtmi.com/caselaws?id=162876 Check-post detention and penalty under the Punjab VAT regime can be exercised only where the material shows a reasonable nexus with an actual attempt to evade tax. The summary power cannot replace ordinary assessment or penalty proceedings when the taxability dispute is bona fide and arguable, and relevant documents have been produced. The existence of an alternative remedy does not bar writ intervention where the authority acts without jurisdiction or arbitrarily. On the facts described, the tax treatment of blankets was debatable, so invocation of section 51 was unjustified and the detention notices were quashed. en-us Wed, 29 Nov 2006 00:00:00 +0530 Tue, 18 Mar 2014 12:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162876 Check-post detention and penalty under the Punjab VAT regime can be exercised only where the material shows a reasonable nexus with an actual attempt to evade tax. The summary power cannot replace ordinary assessment or penalty proceedings when the taxability dispute is bona fide and arguable, and relevant documents have been produced. The existence of an alternative remedy does not bar writ intervention where the authority acts without jurisdiction or arbitrarily. On the facts described, the tax treatment of blankets was debatable, so invocation of section 51 was unjustified and the detention notices were quashed. Case-Laws VAT and Sales Tax Wed, 29 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162876