Goods cannot be detained merely because Invoice contains Wrong Address or on mere suspicion

M/s. Magnetic Auto Controls Pvt. Limited Vs The Commercial Tax Officer (Madras High Court)

The petitioner has field these two writ petitions challenging the Good Detention Notice dated 13.06.2017 and the consequential order passed by the respondent dated 17.06.2017 rejecting the petitioner’s objections for the detention notice and levying one time tax and compoinding fee. Though the impugned order dated 17.06.2017 appears to be an elaborate order, much of the observations made by the Officer are uncalled

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