Home Case Index All Cases GST GST + HC GST - 2024 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 73 - HC - GSTDetention of goods on incorrect grounds - detention on the ground that the goods were not accompanied by the valid documents - HELD THAT:- It is trite law, settled by a catena of Supreme Court judgments, that the Revenue cannot beat around the bush and keep changing the goal post at each stage. Once the Revenue had taken a particular stand, the same cannot be completely changed and/or supplemented by a different reason or ground. In the present case, it is clear that the detention was made on the ground that the goods were not accompanied by valid documents. However, when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was completely changed by the Revenue and this volte face cannot be countenanced by this Court. The detention of goods causes serious prejudice to an assessee and the same can only 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. The detention order and the subsequent show-cause notice were bad in law, and accordingly, both are quashed and set-aside - the Revenue is directed to release the goods and the vehicle of the petitioner within a period of 7 days from date - petition allowed.
|