TMI Blog2021 (6) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... of passing of the final order of confiscation as well as imposition of tax, penalty and fine upon the petitioners has rendered their initial challenge to the show cause notice infructuous. The petitioners are at liberty to assail the final order before the appellate Forum in accordance with law, if they are so advised. The 1st respondent is directed to upload the order in electronic form in its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eyance bearing No.TN 30-BP-6365 travelling from Hyderabad to Salem was intercepted by the police and a consignment of silver biscuits and kacha silver articles of various sizes weighing 105 Kgs which was being transported without requisite invoices/challans including cash were seized by the police authorities. The matter was reported to the tax authorities, who upon reasonable belief had issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ough there are references to such notices in the recital of the show cause notice. In response to the writ petition, a counter is filed on behalf of the department stating that inadvertent typographical errors were made with regard to the particulars of the order of detention; however as the factual matrix gave rise to a reasonable belief of evasion of tax, there is no jurisdictional error in i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and fine upon the petitioners has rendered their initial challenge to the show cause notice infructuous. The petitioners are at liberty to assail the final order before the appellate Forum in accordance with law, if they are so advised. The 1st respondent is directed to upload the order in electronic form in its official website forthwith, if not already done so as to enable to the asseessees t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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