Tax authorities to detain goods only in the case of deliberate tax evasion and not for technical or minor defects

Last updated: 07 September 2021

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The Tripura High Court has ruled that tax authorities should only detain goods in cases of deliberate tax evasion, not for technical or minor defects. In a specific case, machinery was detained due to an expired e-way bill caused by unforeseen delays at a check post. The court ordered the release of the machinery, emphasising the distinction between intentional evasion and minor administrative issues, especially when the tax liability had already been discharged.

Court :
Tripura High Court

Brief :
In NE Equipment Solution Pvt. Ltd. v. The State of Tripura and Others [WP(C) No. 577/2021 dated August 24, 2021],NE Equipment Solution Pvt. Ltd. ("the Petitioner") approached the Hon'ble Tripura High Court primarily for release of the machinery which was intercepted by the GST authorities on the ground that the driver did not have valid e-way bill for the machinery being brought within the State.

Citation :
WP(C) No. 577/2021 dated August 24, 2021

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1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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