Safa Mill Stores v. Assistant State Tax Officer, Karukutty
Date: September 6, 2018
Subject Matter
Authorities cannot invoke bank guarantee till the petitioner exhausts the statutory remedy or till the appeal gets barred by limitation.
Summary
1. The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But when the petitioner tried to unload the goods at Malamury, Perumbavoor, the authorities checked the documents carried along with the goo…
1. The petitioner, a partnership firm, transported certain goods ostensibly from Bombay to Perumbavoor. But when the petitioner tried to unload the goods at Malamury, Perumbavoor, the authorities checked the documents carried along with the goods and found that they did not correctly reflect the destination point. Suspecting tax evasion, the authorities detained the goods and demanded penalt…