Kalpana Stores Vs State of Tripura
Date: December 17, 2019
Subject Matter
No tax, interest or penalty shall be determined under 129 (3) without giving the person concerned an opportunity of being heard
Summary
1. Under sub-section (1) of Section 129 thus the authorities enjoy the power of detention of goods in transit if it is found that the same is in contravention of the provisions of the Act or the rules. However, this sub-section itself provides a cond…
Heard learned counsel for the parties for final disposal of the petition. 2. Petitioner has challenged the action of the respondents who are the tax authorities of the State of Tripura. In particular the grievance of the petitioner is that the petitioner’s goods in the nature of TMT Bars which were being transported from one place within the State to another, were illegally detained by the a…