2024 (1) TMI 73

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....s is an application under Article 226 of the Constitution of India where the petitioner is aggrieved by the detention order dated 17.11.2023 and the subsequent show-cause notice dated 23.11.2023. 2. The case made out by the petitioner is that the goods were detained by the Revenue Department while the goods were in transit from Patna to Aligarh on the ground that the goods were not accompanied ....

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....on 11.10.2019) to buttress the argument that if the goods seized are backed by even photocopies of the valid documents, the detention would be illegal. He further relied on a co-ordinate Bench decision of this Court in M/s. Gobind Tobacco Manufacturing Co. & Anr. vs. State of U.P. & Ors. (Writ Tax No.600 of 2022, decided on 17.5.2022) wherein the Bench held that if the goods are covered by the val....

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....t. Ltd. reported in 2020 (5) SCC 811 to support the argument that the law laid down under the U.P. Goods and Service Tax Act, 2017 the documents were required to be valid once the goods were in transit since section 129 is a summary proceedings. Learned counsel on behalf of the respondents submitted that a procedure is laid down and the same should be followed as per statute and the writ Court sho....

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....nly be done on the basis of specific, valid and reasonable grounds. In the present case, it is quite obvious that at the time of detention, the ground that was stated by the Revenue was incorrect. More so, there was no reason for the Revenue to have detained the goods and the consequential actions that followed, were obviously vitiated. 7. In light of the findings above, we are of the view that....