Case Law Details
Jitendra Kumar Vs State of U.P. and Another (Allahabad High Court)
Allahabad High Court Quashes Detention Order and Show-Cause Notice: Goods Must Be Detained on Specific and Valid Grounds
In a recent judgment, the Allahabad High Court addressed an application under Article 226 of the Constitution of India filed by Jitendra Kumar against the State of U.P. and Another. The petitioner challenged the detention order dated 17.11.2023 and the subsequent show-cause notice dated 23.11.2023, asserting that the goods were unlawfully detained during transit from Patna to Aligarh. The court’s analysis centered on the shifting grounds provided by the Revenue Department and the principles of natural justice.
Detention Grounds: The petitioner’s goods were detained during transit, with the initial ground stated by the Revenue Department being the lack of valid accompanying documents.
Shift in Grounds: The show-cause notice, however, introduced a different ground. It claimed that in the GSTR 2A form, four out of other suppliers, as shown in the GSTR 2A, had their registrations suspended or cancelled.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
