Approach competent authority for goods seized with fake invoice of non-existent firm: HC
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- Last Updated on 25 January, 2023
Case Details: Shiv Scrap Sales v. State of U.P. -  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.
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