M/S.Ajay Agency vs The State Tax Officer – on 30 March, 2023
(ii) The consignee Tvl. Ajay Agency cited the decision of
Tvl. Thiruvannamalaiyar Transport Vs. Deputy State Tax
Officer, Madras High Court is not applicable for this case
because the goods detained by the Roving Squad
Officials related to Tvl. Thiruvannamalaiyar Transport is
that on expiry of E-way bill the officials detained the
vehicle, after four hours.