2021 (7) TMI 1210

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....ner(s) : Mr. B N Majumder, Sr. Advocate, Mr. Rajib Saha, Advocate, Mr. D J Saha, Advocate, Mr. B. Paul, Advocate. For Respondent(s) : Mr. P K Dhar, Sr. Govt. Advocate, Mr. R G Chakraborty, Advocate. ORDER (Akil Kureshi, CJ). Heard learned senior counsel Mr. B N Majumder for the petitioner and learned senior Govt. Advocate Mr. P K Dhar, appearing on advance copy, for final disposal of t....

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....e-way bill. The petitioner contends that all applicable taxes on these inter-State sales have been paid. Detention and seizure of the vehicles are thus without jurisdiction. The petitioner has produced documents in support of these averments. On the other hand, leaned senior Government Advocate Mr. P K Dhar submitted that the petitioner has alternative remedy. The respondent No.3 has issued a n....

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.... petitioner wants to start a business of proving ambulance service, it would not be appropriate to allow further detention of the vehicles. Pending final assessment and subject to certain conditions these vehicles can be released. Even otherwise, the authorities under General Sales Tax(GST) Act have sufficient powers for provisional release of detained goods. Under the circumstances, the petiti....