2024 (7) TMI 984

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..... question is about 18 hrs - the respondents could not make out any case against the petitioners that there was any deliberate or willful intention of the petitioners to avoid and evade the tax and he opposes this writ petition on the ground of availability of alternative remedy. HELD THAT:- This writ petition is disposed of by setting aside the aforesaid impugned order of the appellate authority an .....

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..... intercepted at 6.05 P.M. on 17.10.2022 and that there time gap between the expiry of the bill and interception of the vehicle in question is about 18 hrs., which is less than a day and writ petitioners submit that there was no intention of any evasion of tax on the part of the petitioners and there was a genuine problem of break down of the vehicle in question. 3. Learned advocate appearing for th .....

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