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ARVIND GUPTA vs. COMMISSIONER OF SALES TAX DEPARTMENT, J&K AND OTHERS
(Jammu and Kashmir High Court)

Hon'ble Judges:

RAJESH BINDAL
GITA MITTAL
Pet. Counsel
Ankush Mahajan
Res. Counsel
K.d.s Kotwal

Petitioner / Applicant

ARVIND GUPTA

Respondent COMMISSIONER OF SALES TAX DEPARTMENT, J&K AND OTHERS
Court Jammu and Kashmir High Court
State

Jammu and Kashmir

Date Feb 5, 2020
Order No.

OWP No.2560/2018, CM No.1763/2019, [1/2019], IA No.1/2018

Citation

2020(2) TAXREPLY 3180

Original Order
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ORDER

OWP No.2560/2018 1. The writ petition has been filed submitting that a consignment of nuts and bolts was purchased by the petitioner’s firm from Shree Ambey Metal Industries Ltd., Ludhiana through bill No.719 dated 30th November, 2018. Another consignment was purchased by the SGF Infra Private Ltd., on the 13th November, 2018 itself from Jatinder Enterprises, Ludhiana. We may note that the petitioner has placed on record only the bill relating to the purchase effected from SGF Infra Private Ltd. 2. The material from Ludhiana was placed in a truck bearing No.JK08A-7439 for delivery to Jammu on 1st December, 2018. This truck was intercepted by respondent No.3 at Lakhanpur and upon examination of the documents, inspection of the goods was directed for the reason that part B of the E-Way bill has not been tendered with the goods in movement. 3. The respondents issued an order of detention dated 2nd December, 2018 under Section 129(1) of the Central Goods and Service Ta....

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