Court Rules Illegal Detention of Goods Without Credit Note for Returns; Misuse of System Condemned.

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....Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and unwarranted - the system and procedure cannot be used against the petitioner particularly in the light of the fact that the detention itself was illegal. Credit note under Section 34 is not required to be issued at the stage, when the goods were being returned without even they having been received by the recipient. - HC....