TaxTMI 
TaxTMI 
2022 (7) TMI 72
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....onal Government Pleader ORDER The petitioner challenges orders of detention dated 13.06.2022 and 08.06.2022 and show cause notices dated 14.06.2022 and 08.06.2022 issued by the respondent authorities detaining vehicles bearing no.TN 37 DD 0147 carrying two excavators bearing Sl. No.22SE1410130001 and 22SE141127791. 2. The submissions of the learned counsel for the petitioner are that orders had....
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.... As regards the second invoice to the effect that excavator was moved only for demonstration purposes, learned Additional Government Pleader was asked to obtain instructions and has confirmed on written instructions in R.C.3078A/2022 dated 27.06.2022, that excavator bearing serial no. 22SE141127791 is meant for demonstration purposes only and that documents to evidence the same are also available ....
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....end his name for supply of material at various locations. 9. Be that as it may, learned counsel for the petitioner would submit that there is no requirement under the Act or connected Rules for the consignment to be received only at an authorised place of business. In fact, there are several instances where the consignee is a registered dealer at a registered place of business, but the place of d....