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TMI Blog2024 (7) TMI 1037X X X X Extracts X X X X X X X X Extracts X X X X ..... 19, M/s. Vishal Steel Supplier Vs. Assistant Commissioner, Commercial Tax, Mobile Squad, Unit 10, Ghaziabad. (ii) Issue a writ, order or direction in the nature of certiorari quashing of order dated 10/11.12.2019 passed by respondent No. 4." 3. Learned counsel for the petitioner submits that goods in question were on its onward journey from Muzaffarnagar to Ghaziabad accompanying all the requisite documents as required under the law i.e. tax invoice, e-way etc. however the same were intercepted at distt. Hapur but at the time of interception no discrepancy whatsoever was found with regard to quality, quantity as well as description of the goods in question. The goods were detained only on the basis of surmises and conjunctures that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stion were likely to be sold at distt. Hapur without paying appropriate taxes and it is evident that truck was found near distt. Hapur in stead of Ghaziabad. He further submits that truck was not on its normal route but the same was on its different route, therefore, the proceeding has rightly been initiated against the petitioner. He prays for dismissal of the present petition. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. It is not in dispute that the goods were coming from Distt. Muzaffarnagar and same was intercepted during transit. As per the document accompanying with the goods in question, no discrepancy was found. Further the goods in question were going up to Distt. Ghaziabad and same was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delete the said provision, this Court opined that the authorities were not correct in passing the seizure order even if the vehicle was not on regular route or on different route. 11. The power of detention as well as seizure can be exercised only when the goods were not accompanying with the genuine documents provided under the Act. The genuineness of the documents has not been disputed at any stage." 13. Further the respondent authorities have not recorded any finding with regard to intention to avoid the payment of tax, in other words the mens ria is absent. Once there is no finding with regard to mens ria to avoid the payment of tax, the impugned order cannot be sustained in the eyes of law on this ground also. 14. In such circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X
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