2020 (10) TMI 372

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....RNMENT PLEADER JUDGMENT The petitioner who is the registered owner of a goods carriage vehicle bearing No.TN/41/AL/2259 has approached this court aggrieved by detention of her vehicle by the respondents on suspicion of tax evasion in respect of the goods carried therein. In the writ petition it is the case of the petitioner that the owner of the goods is now not traceable and under the said circ....

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....f the vehicle, the petitioner would have to pay the said amount in cash and cannot be permitted to make the payment through Bank Guarantee. 3. On a consideration of the rival submissions, I find force in the contention of the learned Government Pleader that in view of an order having been passed under Section 130 of GST Act, the ownership of the vehicle now stands vested with the State Government....