Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained...

Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority failed to consider this crucial aspect, leading to a flawed decision. Consequently, the High Court set aside the appellate authority's order and remitted the matter for fresh consideration, emphasizing the need for a thorough examination of the petitioner's objections. .....

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