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2012 (11) TMI 1047 - HC - VAT and Sales TaxStop delivery orders - Held that:- The goods are not kept in any vessel, vehicle or place by a carrier or bailee or any person to whom the goods were delivered for transport. Further, the Commissioner cannot be stated to have reason to believe that the tax on such goods is or is likely to be evaded. Even if the stand of the respondents that the petitioner was not entitled to take tax credit on the purchases made from M/s Surya Vinayak Industries Ltd. was valid, failure to see how the authority can hold a belief that the goods which are detained, are such on which the petitioner was likely to evade tax payment. Even if both these conditions were satisfied, the power with the Commissioner was only to enter the vehicle, vessel or the place, and inspect the goods and records relating to the goods in question and elicit such information as was relevant. In the present case, the respondent No.2 has acted well beyond such powers. Plainly, the power under section 67(b) of the said Act was simply not available with the respondent No.2 for passing “stop delivery” order. Thus the action of the respondents in ordering “stop delivery” of the goods of the petitioner communicated through the impugned communication dated 12/15.10.2012 is declared illegal and hereby quashed
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