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2019 (2) TMI 125 - HC - GSTDetention of vehicle along with goods - the driver of the vehicle did not extend proper cooperation - specific stand taken by the writ petitioner is that the driver without knowing the correct route had taken a wrong turn and headed towards Sivakasi - evasion taking place or not? - Held that:- It is not in dispute that the bill is addressed only to the writ petitioner's principal office at Sivakasi; delivery alone is to be made at Virudhunagar. Even if by mistake, a wrong instruction had been given to the driver of the vehicle to head towards Sivakasi. Still it would not really matter. When the writ petitioner is a registered dealer, when the tax in respect of the goods have already been remitted and when the transportation of goods is duly covered by proper documentation, the respondent ought to have taken a sympathetic and indulgent view of the lapse committed by the driver of the vehicle - detention order dated 28.12.2018 and the order dated 11.01.2019 suffer from vice of gross unreasonableness and disproportionality - By directing the writ petitioner to pay a sum of ₹ 5,000/- towards fine to the respondent, the orders impugned in this writ petition stands quashed - petition allowed.
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