HC: Tax demand, detention of assessee’s goods & vehicle for ‘small documentation defect’, arbitrary

Telangana HC finds the demand of tax by detaining goods and vehicle of assessee raised by Revenue, on the ground of a small defect in documentation alleging that issuance of E-way bill subsequent to detention is an after-thought, to be “arbitrary and violative of Articles 14 and 265 of the Constitution of India, and also the provisions of CGST Act, 2017 and TGST Act, 2017”; Notes that in the show-cause notice issued to the assessee, the only reason assigned by Revenue was...