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The action of the respondents in denying release of goods despite petitioner being ready to comply with the requirements of the provisions is wholly unjustified.

Goods in Transit — The claim of the petitioner as owner qua the goods which are loaded on the detained vehicle has to be determined by the competent authority in accordance with law and the said aspect cannot be preempted by directing release of the goods to the petitioner. The order is open to appeal. On account of availability of alternative remedy writ petition dismissed. — Govindwal Sahib Vanaspati Mills Vs. State of Rajasthan, The Commissioner, Commercial Taxes Department, The Assistant Commissioner (Anti Evasion), State Tax Officer [2020] 21 TAXLOK.COM 022 (Rajasthan)

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