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2015 (9) TMI 681 - HC - VAT and Sales TaxDetention of goods Condition for release of goods Petitioner aggrieved by notice detaining consignment of machinery and parts that was purchased by petitioner and also by imposition of security deposit as condition for release of goods and vehicle Held that:- on verification of details available in KVATIS, it was found that petitioner had no branch or godown It was therefore suspected that onward movement of goods, from check post, was pursuant to sale effected by petitioner to person in address Discrepancy in description of place to which goods were consigned and explanation offered by petitioner has to be examined by adjudicating authority Therefore 2nd respondent directed to release goods and vehicle to petitioner on petitioner furnishing an amount of 30% of security deposit amount demanded On deposit of said amount, Adjudicating authority shall adjudicate matter and pass orders Decided partially in favour of petitioner.
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