https://www.taxtmi.com/caselaws?id=163423 A detention notice issued under section 29A(2) of the Kerala General Sales Tax Act was upheld because the authority had recorded reasons showing a reasonable suspicion that the goods in transit were not covered by proper and genuine documents or that tax evasion was attempted. The notice was supported by the failure to declare the goods at the border check-post and by unanswered notices to the consignor and consignee, with no effective rebuttal of the materials before the authority. On those facts, writ interference at the notice stage was unwarranted, and quashing of the detention notice was set aside. en-us Tue, 08 Nov 2005 00:00:00 +0530 Thu, 03 Apr 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163423 A detention notice issued under section 29A(2) of the Kerala General Sales Tax Act was upheld because the authority had recorded reasons showing a reasonable suspicion that the goods in transit were not covered by proper and genuine documents or that tax evasion was attempted. The notice was supported by the failure to declare the goods at the border check-post and by unanswered notices to the consignor and consignee, with no effective rebuttal of the materials before the authority. On those facts, writ interference at the notice stage was unwarranted, and quashing of the detention notice was set aside. Case-Laws VAT and Sales Tax Tue, 08 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163423