Approach competent authority for goods seized with fake invoice of non-existent firm: HC
- News|Blog|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 25 January, 2023
Latest from Taxmann
Case Details: Shiv Scrap Sales v. State of U.P. - [2023] 146 taxmann.com 397 (Allahabad)
Judiciary and Counsel Details
-
- Mrs Sunita Agarwal & Vipin Chandra Dixit, JJ.
- Aditya Pandey for the Appellant.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner was engaged in the business of supplying mixed scrap to dealers at different places. It transported goods with valid tax invoices and e-way bill by driver. The goods were detained in transit without assigning any reason and seized by the department. It filed writ petition against the detention and seizure of goods and contended that the detention order was illegal.
High Court Held
The Honorable High Court noted that the Authority passed detention order and seized goods in transit for non-existence of purchaser firm and for carrying fake invoice by driver. The notice was issued in name of driver and there was remedy available before the petitioner to approach competent authority as goods belonged to it. Therefore, the Court disposed of the petition by directing petitioner to approach competent officer by moving a proper application along with copy of order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
