2021 (7) TMI 744

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....2017 and for a direction to the respondents to release the goods and vehicle of the petitioner. The record in question reflects that the petitioner had been entrusted with a consignment to transport steel items of the M/s Tata Steel Ltd. from its Kalinga Nagar, Industrial Estate Jajpur, Odisha Plant to its own premises at Haryana. A copy of the tax invoice, Eway bill as also the goods receipt is enclosed collectively as Anneuxre No.1 to the writ petition. While the consignment was in transit, the vehicle suffered a break down in the State of Jharkhand on 5.3.2021. The vehicle underwent repairs till 9.3.2021 and, thereafter, commenced its journey for its destination. The vehicle was detained by third respondent on 12.3.2021 on the ground th....

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....tion cannot be drawn of tax evasion. However, by order dated 9.4.2021 the second respondent rejected the appeal preferred by the petitioner and affirmed the order passed by respondent no.3. Learned counsel for the petitioner further submits that first appellate authority had ignored the relevant facts that a corporate entity can only authorize somebody to act on its behalf on its letterhead and as such the first appellate authority wrongly requires that a corporate entity should in all cases pass a Board Resolution or execute documentation in some other format before it can be said to have duly given an authorization for the purposes of Section 129 (1) (a) of the Act. It is also contended that the first appellate authority had erred in law....