https://www.taxtmi.com/caselaws?id=401162 The court found the detention of the vehicle and goods to be illegal and arbitrary as the documents were valid, leading to the demand for tax and penalty being deemed illegal. The court emphasized the importance of complying with procedural requirements under the GST Act and ruled in favor of the petitioner, granting a refund of the tax and penalty paid under protest with interest. The judgment highlighted the need for fair interpretation of taxing statutes to facilitate business and protect constitutional rights. en-us Wed, 11 Nov 2020 00:00:00 +0530 Thu, 20 Mar 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401162 The court found the detention of the vehicle and goods to be illegal and arbitrary as the documents were valid, leading to the demand for tax and penalty being deemed illegal. The court emphasized the importance of complying with procedural requirements under the GST Act and ruled in favor of the petitioner, granting a refund of the tax and penalty paid under protest with interest. The judgment highlighted the need for fair interpretation of taxing statutes to facilitate business and protect constitutional rights. Case-Laws GST Wed, 11 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401162