Telangana HC dismissed writ challenging confiscation proceedings as assessee failed to prove any violation of law by dept.
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Case Details: TMB Traders v. Deputy/Assistant Commissioner ST - [2021] 131 taxmann.com 21 (Telangana)
Judiciary and Counsel Details
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- U. Durga Prasad Rao and Ms. J. Uma Devi, JJ.
Facts of the Case
The assessee was a registered dealer of fresh/wet tamarind and it purchased these goods from farmers. While goods were in transit, the officer intercepted them and show-cause notice of detention under section 129 was issued as driver failed to produce relevant documents i.e., tax invoice and delivery challan. It filed writ petition and challenged the order of detention and show-cause notice on the ground that no show-cause notice was issued to it at time of interception of vehicle and alleged show-cause notice filed by department was prepared later.
High Court Held
The Honorable High Court observed that show-cause notice contained stamp and signature of assessee. Further, assessee at first instance did not take any plea that his signatures were obtained on blank papers. It was only after department filed its counter and enclosed show-cause notice and other documents, then in reply affidavit assessee for first time took such plea. Hence, it was held that confiscation proceedings and imposition of fine in lieu of confiscation etc., undertaken by department could not be said to be in violation of law and rules and accordingly, writ petition was dismissed.
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