Whether vehicle / consignment can be detained or tax and penalty can be levied due to wrong destination of vehicle ?
Issue Favourable to Tax Payer ?:- yes
Held - In our opinion, under these Acts, it is not permissible to detain a vehicle carrying goods or levy penalty on the sole ground that the vehic.....
Issue Favourable to Tax Payer ?:- yes
Held - We may note that in the Show cause notice dt.27.1.2020 issued to the petitioner, the only reason assigned by the 1st respondent was that ‘.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, it was mentioned in the order of detention of the vehicle and the consignment carried thereon from Karnataka to Hyderabad issued.....