Seeking to release the raw materials, goods, stock and finished ...
VAT and Sales Tax
March 12, 2022
Seeking to release the raw materials, goods, stock and finished goods seized and detained by the official respondents - A mere lock and seal of the premises is not sufficient to conclude a valid seizure if there is no Seizure Mahazar. The officer themselves can allow the release of the goods lying in the distillery of the fourth respondent. Either way, raw materials of the petitioner cannot be retained - the petitioner has made out a case for release of the raw materials - HC
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