Detention of vehicles / goods without following procedural norms is in gross contravention of statutory provisions of GST

Tvt. LAF Enterprises Vs Commissioner of Commercial Tax (Madras High Court) The Hon’ble Madras High Court in Tvt. LAF Enterprises v. Commissioner of Commercial Tax [W.P. No. 14374 of 2022 dated June 10, 2022] held that, detention/seizure of the vehicle and goods without issuing proper notice or detention order by the proper officer is in gross contravention of the statutory provisions. Facts: M/S. Tvt. LAF Enterprises (“the Petitioner”) purchased iron scrap from various dealers and in the process of transporting the same from Guwahati to Coimbatore, on accounts of mechanical difficulty, t...