HC: Quashes detention of goods basis non-speaking/non-reasoned order, condemns Revenue’s abdication of duties

Gujarat HC quashes notice issued and order of detention/confiscation while directing release of goods along with conveyance while noting that the column for assigning reasons has been left blank; Observes that, despite furnishing explanation for deficiencies pointed out by Revenue, goods and conveyance were confiscated without specifying any reason in the SCN ; Highlighting that assigning reasons as to how the assessee has sought to evade payment of tax is a sine qua non...