Shanti Prime Publication Pvt. Ltd.
Goods in Transit — The petitioner firm, transported certain goods but when the petitioner tried to unload the goods, the authorities checked the documents carried along with the goods and found that they did not correctly reflect the destination point. Suspecting tax evasion, the authorities detained the goods and demanded penalty as well as tax. The petitioner furnished bank guarantee for the tax and penalty imposed, and got the goods released. Later, the authority completed the adjudication and issued the impugned order, against which statutory appeal provided. Writ petition disposed of restraining the authorities from invoking the bank guarantee till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation. — Safa Mill Stores Vs. Assistant State Tax Officer  4 TAXLOK.COM 057 (Ker)