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GST: Vehicle cannot be detained if No Tax Evasion and Valid documents

Case Law Details

TaxGuru Citation
2019 taxguru.in 932
Case Name
Avtar Trading Co. Vs State of U.P. (Allahabad High Court)
Date of Judgement/Order
Only available for paid members
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Avtar Trading Co. Vs State of U.P. (Allahabad High Court)

Learned counsel for the petitioners submits that the opposite parties in most arbitrary and illegal manner have detained the vehicle as well as the goods. There is no contravention of the provisions and there is no evasion of tax. The driver of the vehicle was carrying the genuine documents which are not controverted, as such the vehicle cannot be detained.

Mr. Sanjay Sareen, learned Standing Counsel appearing for the opposite parties agrees that it is not the case of the opposite parties that the documents carried by the driver of the vehicle were forged.

In view of the above, prima-facie we are satisfied that the vehicle cannot be detained by the opposite parties. The opposite parties as such shall release the vehicle on furnishing personal bond of the Vehicle No. UP16 DT 3636 forthwith.

List this case for hearing after Holi holidays.

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