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VAT - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Detention of consignment of betel nuts - proof of ownership of ...


Detaining Betel Nut Shipments Requires Proof of Ownership and Formal Order for Revenue Protection. Legal Scrutiny Possible if Challenged.

July 20, 2016

Case Laws     VAT and Sales Tax     HC

Detention of consignment of betel nuts - proof of ownership of goods - Detention of goods for protecting interest of Revenue is a strong measure and can be permitted only on a formal order being passed so that the legality thereof can be examined when questioned. - HC

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