2019 (12) TMI 160

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.... PETITIONER: SRI.A.KUMAR, SRI.P.J.ANILKUMAR, G.MINI, SRI.P.S.SREE PRASAD, JOB ABRAHAM AND SRI.AJAY V.ANAND RESPONDENT: SMT. THUSHARA JAMES; GP JUDGMENT The petitioner has approached this Court aggrieved by Ext.P8 order, by which the goods belonging to the petitioner, were detained by the 3rd respondent, and a tax and penal liability determined by the said respondent. It is the case of t....

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....nregistered dealer at the time of detention of the goods. 2. It is the submission of the learned counsel for the petitioner that the reasons shown in Ext.P7 notice and Ext.P8 order cannot justify a detention of the goods under Section 129, since the said reasons are wholly extraneous to the requirements of the said Section. It is in particular, pointed out that the Eway bill clearly covered the....