https://www.taxtmi.com/caselaws?id=200181 Detention of goods under a tax enforcement notice was based on a presumption that the goods were transported without the prescribed documents and that tax liability may arise. The court did not decide the alleged evasion on merits; instead, it required the petitioner to file an explanation with supporting materials and directed the respondent to consider those submissions and pass a reasoned order on merits within the fixed time. The order also contemplated determination of any one-time tax liability to enable release of the goods, while preserving the petitioner's right to pursue statutory remedies against any adverse decision. en-us Mon, 06 Mar 2017 00:00:00 +0530 Fri, 23 Mar 2018 10:07:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200181 Detention of goods under a tax enforcement notice was based on a presumption that the goods were transported without the prescribed documents and that tax liability may arise. The court did not decide the alleged evasion on merits; instead, it required the petitioner to file an explanation with supporting materials and directed the respondent to consider those submissions and pass a reasoned order on merits within the fixed time. The order also contemplated determination of any one-time tax liability to enable release of the goods, while preserving the petitioner's right to pursue statutory remedies against any adverse decision. Case-Laws VAT and Sales Tax Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200181