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2022 (7) TMI 72 - HC - GSTDetention of vehicles - supply of hydraulic excavators for the purpose of sale within the State - HELD THAT:- There is no justification for the detention memo and show cause notice issued in respect of the aforesaid excavator and the same is quashed. The explanation set out in defence of the impugned order is that though the invoice undoubtedly contain the name of a registered dealer as recipient, the place of business set out does not tally with the place of business, as per the records of the Department - The Court, prima facie, appreciates the apprehension of the respondent in this regard as such a practice might well would lead to a situation where a registered dealer may lend his name for supply of material at various locations. Seeing as the matter is pending only at the stage of response to the show cause notice, it would be appropriate that the petitioner furnish its explanation to the show cause notice. Let the same be considered by the respondent and orders passed within seven days from date of receipt of objections/reply, in accordance with law. Petition disposed off.
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