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SHRIMALI INDUSTRIES PVT. LTD. AND OTHERS vs. STATE OF RAJASTHAN AND OTHERS
(Rajasthan High Court)

Hon'ble Judges:

SANDEEP MEHTA
KULDEEP MATHUR
Pet. Counsel
Sharad Kothari
Res. Counsel
Hemant Dutt

Petitioner / Applicant

SHRIMALI INDUSTRIES PVT. LTD. AND OTHERS

Respondent STATE OF RAJASTHAN AND OTHERS
Court Rajasthan High Court
State

Rajasthan

Date Aug 18, 2022
Order No.

D.B. Civil Writ Petition No. 8892/2018

Citation

2022(8) TAXREPLY 6234

Original Order
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ORDER

ORDER The petitioner herein has approached this Court through this writ petition for assailing the order whereby, the vehicle of the petitioner (GJ-09-Y-9808) was detained by the officials of the Assistant Commissioner of State Tax, Anti-Evasion, Udaipur and so also, the show cause notice dated 08.06.2018. Shri Sharad Kothari, learned counsel representing the petitioner submitted that the vehicle/goods of the petitioner were illegally detained by the respondent authorities while in transit. Aluminum scrap was being transported in the vehicle and it was falsely shown to be Aluminum sections in the inspection/detention memo. The action so taken is in gross contravention to the procedure provided under Section 68 read with Section 129 of the CGST Act and so also the guidelines/ procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances dated 13.04.2018 issued by the Government of India. ....

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