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2024 (3) TMI 897
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....umar Agarwal. 1. The present writ petition has been filed challenging the physical inspection and verification report dated 21.12.2023, detention order dated 23.12.2023, penalty order dated 25.12.2023 and all other purported proceedings initiated therein. 2. Brief facts leading to the present case is as follows:- 3. The petitioner on 20.12.2023 purchased 23410.00 kgs of M.S. scrap ....
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....reby declare that the physical verification of the goods and conveyance mentioned above has been conducted in my presence and I accept that the contents recorded in this report are true and correct." 4. The only reason the respondent no. 2 had detained the goods is that the address of the consigner was not to be found during the inspection carried out at his place of business. Citing the said r....
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....urt cited as (2024) 159 taxmann.com 158 (Calcutta) in the matter of Fairdeal Metals Ltd. v. Assistant Commissioner of Revenue, State Tax, Bureau of Investigation (NB). 7. Learned counsel for the respondent points out that an alternative remedy of appeal is available to the petitioner and hence, the present writ petition is not maintainable. 8. This Court has heard the arguments advanced by b....
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....as required in law at the time of carrying the goods. 9. It is the case of the petitioner that the seller has already made payments towards his tax liability. Hence, there is no question of any evasion of tax liability. This fact has not been disputed by learned counsel for the respondent. 10. In view of the settled position of law, this Court is of the considered view that no special purpos....