Detention Order Challenged Due to Lack of Notice to Owner, Orissa HC Flags Natural Justice Issue

Gopal Enterprises Vs Chief Commissioner of Commercial Tax and GST (Orissa High Court) The petitioner, being the consignor and owner of goods, supplied “Areca Nut Chura (Dust)” weighing 27,550 kg valued at ₹60,74,775 to a consignee in Patna. The goods were dispatched on 20 January 2026 through a transporter. While the tax invoice was prepared, the consignment was transported without an e-way bill due to technical glitches and miscommunication between the petitioner and the transporter. The petitioner relied on its accountant for compliance-related requirements and was unable to generate t...