Goods correctly detained as description of goods & tax rate mentioned in document is different from goods transported: HC

Case Details: Shrimali Industries (P.) Ltd. v. State of Rajasthan - [2022] 143 taxmann.com 438 (Rajasthan)

Judiciary and Counsel Details

• • Sandeep Mehta & Kuldeep Mathur, JJ.
  • Sharad Kothari for the Petitioner.
  • Hemant Dutt for the Respondent.

Facts of the Case

The goods and vehicle were detained for mis-declaration of goods as description of goods given in document was different from goods transported. The petitioner filed writ petition to quash order detaining goods and conveyance and show cause notice issued.

High Court Held

The Honorable High Court observed that goods were shown as aluminium scrap in documents while goods transported were brand new aluminium sections. The petitioner tried to evade payment of tax as tax rate of goods in transit was higher than tax rate of goods mentioned in documents. Therefore, detention of such mis-declared goods by department was correct and writ jurisdiction could not be invoked for quashing show cause notice.