TMI Blog2024 (1) TMI 73X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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, bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7062 and 7064 of 2019, decided on 11.10.2019) to buttress the argument that if the goods seized are backed by even photocopies of the valid documents, the detention would be illegal. He further relied on a co-ordinate Bench decision of this Court in M/s. Gobind Tobacco Manufacturing Co. Anr. vs. State of U.P. Ors. (Writ Tax No.600 of 2022, decided on 17.5.2022) wherein the Bench held that if the goods are covered by the valid documents, any detention of the same would be totally arbitrary, illegal and without jurisdiction. In this case, costs were also imposed by the coordinate Bench. Learned counsel on behalf of the petitioner has also relied upon a decision of the Supreme Court in Mohinder Singh Gill Anr. vs. The Chief Election ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. 7. In light of the findings above, we are of the view that the detention order and the subsequent show-cause notice were bad in law, and accordingly, both are quashed and set-aside. 8. The writ petition is, acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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