2020 (8) TMI 630

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....NOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : ADVS. SRI. AJI V. DEV SRI. ALAN PRIYADARSHI DEV FOR THE RESPONDENT : G. P. SRI. THUSHARA JAMES JUDGMENT The petitioner has approached this Court aggrieved by Ext.P5(c) order of detention that was issued to it detaining a consignment of lubricant oil that was being transported at its instance. On a perusal of Ext.P5(c) d....

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....mention of the consignee as an unregistered person in the e- way bill cannot be of any significance. Secondly, it is stated that the mention of the tax applicable in the delivery challan was by mistake for it is evident that when the goods are stock transferred and not sold, there need not be a payment of tax at all. Taking note of the said submission, I find that the reasons shown in Ext.P5(c)....